Oh, boy.
First, pick up something like Dickason's "Loudspeaker Cookbook" and look at the difference between open baffle and closed box speakers. Not quite the same as headphones, but there are similar considerations. My guess is that you will have an extremely difficult time developing a driver that sounds good in each configuration. Getting one to sound the same each way could prove impossible without loads of compromises.
Also, I think you significantly underestimate what it takes to run a business.
For starters, the patent issue is huge. Whether or not you're in the clear doesn't matter. If a manufacturer decides to sue, the low end of patent litigation is about $300k. Typically, you'll be looking more at $500k-$1M to see a case through. I know. I've spent close to ten years in corporate litigation, including patent work. Further, expect a case to take three to four years to come to trial. Then, even if you win, you won't get attorney's fees back. You can win and be bankrupt. You might want to look at the Monster v. Fanny Wang litigation for an idea of what is possible.
Then there's the matter of simply running a business. My father and I run one and we have three employees. It isn't easy or cheap, and we have free professional services - I'm a lawyer and an accountant. Even then, there are a lot of expenses, overhead and paperwork. Unless you know how to deal with that, you'll spend a lot of money. We don't pay for marketing, distribution, or any of that stuff, either, but you'd need it. Keep in mind that you'll have minimum orders, subcontractors can be a pain, there are taxes, and much else. A corporate tax return is not something an amateur can produce. No, you cannot Google a DIY for that, either. You have to know how it works and be able to research. Unless you've worked in the field or have gone to school, you will not be able to figure it out for yourself. It really is that complicated.
Have you considered the demand for such a product? My initial reaction is that it is a gimmick. I buy products that are for a single use only. Any time I see something that is a "two-in-one" I am deeply skeptical. Regardless of the product, you usually get a compromised version of each. It reminds me of the old Amphicar, which is a boat and a car. A curiosity, for sure, but it is both a lousy car and a lousy boat. Fun to read about, but I would never buy one. I'd rather keep my car and buy a real boat.
Also keep in mind how fickle the audio market is. If you get a bad review from a prominent reviewer or consensus turns against you, you're screwed. This isn't much different from the fashion market. Estsblished brands lay eggs, too. Don't think everything will be wine and roses if you can bring something to market.
If you really want to manufacture, you will need deep pockets and professional help. If you don't have formal training in engineering, law and accounting, you'll have go hire that. $30k is nothing. You would need $1M-$2M and a few years to crack the market. If you want that from a VC, they will want upwards of 50%. Probably more. And unless you can demonstrate a real market for the product, they'll pass on you.
Sorry to be so negative. But business is expensive and has loads of pitfalls. I've seen them. If you want to make some money in audio, get a soldering iron and learn how to build amps. You can pull down $30-$40 an hour for custom builds. Not so bad and you can start learning the ropes of what you need for a business.