Question about Sennheiser Accentum Wireless

it is a different material, yes a kind of rubber, but very soft, yet harder than the ear pad....

I find the material of the headband very comfortable and would almost say it lasts longer than the ear pads.
And yes, it's a kind of rubber and very soft and comfortable.

yes, it's the same material, a type of foam

The ear cushion is very soft and comfortable, the headband is simply hard rubber.