I find that to be heavily, and perhaps purposefully, flawed arithmetic.
For one, there's nothing that prevents someone from listening while eating - just make sure it's all intravenous so as to avoid the jaw from making distracting occlusions. Heck it's cheaper too - I guess that'd be a pretty significant factor when you don't put in any time for employment or a sustainable means of living.
And usually the highly attuned Head-Fiers need not dedicate time for sleep - just put in the occasional Jazz in the Pawnshop track within each session and it'll have you dozing off in a snap. Best of all, not only will your sleep schedule be spread throughout the whole day thus leading to a healthier lifestyle, you can correlate the frequency and abruptness for each instance of dozing off with many audio characteristics - such as PRAT, etc, etc. Two birds with one horribly dull album.
So inputting these numbers back into the equation, carrying over the one...
Which leaves 8760 hours. And let's be fair, some people simply have better ears than the rest of us plebians. One hour for each headphone is plenty. So not only could he have finished his quota, he would have had 2760 hours left. So I dare say someone's been squandering their time....get to it!
These 2760 hours could be better spent learning the trade, establishing a start-up audio company, and creating HD800-beater that severely undercut the market, and garner a net benefit for humankind! Not to mention getting the opportunity to rake in some serious dough to pay for that intrevenous dog food.
I mean, 2760 hours should be more than enough for that right? I once watched a TV series that did just that, and it only took me 26 hours to finish it. I guess he could spent the rest of that time doing something else. Dunno what else would be left though to be honest. At that point you'd pretty much be set for life. He could always start by listening to some more music, but I think that'd be a grevious misuse of headphones.