Hello jopair,
Unfortunately there isn't a way to get any information about an owner from Beats headphones. If they created a custom name for them, you'll be able to see that when you pair them with a device, but the headphones don't have any personal data stored to them like someone's name, address or phone number.
Yes, if the headphones are compatible with the Find My service and the owner had it enabled, then they may be able to see the location of them. In order for the headphones to show a current location, they would need to be near an Apple device that has the "Find My network" setting enabled on it. If the headphones are not currently near an Apple device that has that enabled, then when the owner try to locate them in Find My, it will just show them whatever the last known location was.
Find My - Keep Track Of Your Beats
If you found the headphones in a location that may have a lost and found, like say a mall or hotel, turning them in there is your best bet. If the headphones were found in some other place, you can also turn them in to your local police department.
Cheers!