It depends entirely on build quality and how well you treat them. When headpones 'wear out' it's the physical/mechanical things like headbands and pads that wear out, there is little evidence that the Audio components wear out.
I too have headphones that are 20+ years old, including a pair of HD480's that (after replacing the ear pads) are in absolutuley mint condition and (apart from the retro design) could be mistaken for new.
Simon
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