Headsets for kids serve three purposes: They protect hearing, they keep kids entertained by providing a source of music and they allow kids to be part of the conversation in the airplane.
But there are several challenges, including finding a model with the right balance of comfort, features and durability. No, kids aren’t easy on headsets, so they need to be rugged. There’s also the concern about dropping a lot money on a set that a kid will grow out of.