Well, the only reason I would play as her is because of the relationship you could have with Shinjiro. ;D
I think they sell those headphones somewhere.
After some research, her head-phones are the "audio-technica ATH EM700's". Apparently, when Persona 3 was released, audio-technica had a special limited edition of the headphones to make it more like the main-character's headphones in game. It also came with a replica Gekkoukan High-School bag too. It's a shame you can't find the limited edition anymore D: Funny enough though, I like to use ear-clip headphones, but most I bought were low quality and really un-comfortable. I came across the audio-technica ATH EM7's (EM700= Japan EM7= North America) and asked them for Christmas and got them. Best headphones ever, and I didn't realize that the main-character uses them. Now I wonder what the mp3 is...