With the new Beats you can share your audio via Bluetooth with another person as long as the device you are sharing meets certain criteria. You just have to bring the second set of headphones next to the same device. Note #5 on https://www.apple.com/shop/product/MRJA2/beats-solo-pro-wireless-noise-cancelling-headphones-more-matte-collection-dark-blue states:
"Audio Sharing is compatible with Solo Pro, Powerbeats Pro, Solo3 Wireless, Powerbeats3 Wireless, Beats Studio3 Wireless, BeatsX, and AirPods (1st generation or later). Works with iPhone 8 or later and iPod touch (7th generation) with the latest version of iOS; and 12.9-inch iPad Pro (2nd generation or later), 11-inch iPad Pro, 10.5-inch iPad Pro, iPad (5th generation or later), iPad Air (3rd generation), and iPad mini (5th generation) with the latest version of iPadOS."