No offense, but I think it's clear you don't understand the point of the original question.
Apple includes wired Lightning EarPods in the box with the iPhone, not Bluetooth. I do not plan to buy the AirPods.
My Mac only has a 3.5mm jack, and a USB-C jack. On which port do you suggest I plug the Lightning EarPods?
Since there isn't a Lightning port on the Mac, then I will need an adapter that converts the Lightning plug to either 3.5mm or USB-C. The included 3.5mm-->Lightning headphone adapter in the iPhone 7 box will be of no use here.
Otherwise, since I don't want to carry two sets of headphones (one for my Mac, and one for my iPhone), I'm discovering the only option is to use my old 3.5mm EarPods with the 3.5mm-->Lightning adapter for the iPhone, and without the adapter on the MacBook.
It would be nice to use the new Lightning headphones with my Mac, but so far I do not see a way to use it, and I'm far more interested in the convenience of carrying only one set of headphones around, it's just too bad I will have to use an adapter with the new iPhone 7, rather than the native Lightning connection.