I wouldn't doubt it. How many people are going to buy a headphone and be like "yeah, I'll buy a Bentley cause of this headphone." Pretty much no one.
But, the Bentley name may give this headphone more prestige and thus sell more headphones. Focal clearly benefits more.
I doubt its a paid license in this case. This is a commercial for both Focal as well as Bentley. Same as the horrible looking Utopia theme by Tournaire was. Would actually not be surprised if Bentley helped finance the R&D on this headphone and also had some final say on the look of it.