Apple Working on New Beats Studio Pro Headphones
Apple is working on new Beats Studio Pro headphones, according to code found in the macOS Ventura 13.4 release candidate.

The headphones appear to have an A2924 model number, which is different from the model numbers for the upcoming Beats Studio Buds+ earphones. The Beats Studio Pro name was found by @aaronp613.
Based on the name, the Beats Studio Pro will be a new version of the current Beats Studio3 headphones. The Beats Studio3 are several years old at this point, and there have been no new Beats-branded over-ear headphones launched since 2017.
Apple appears to be developing the Beats Studio Pro headphones in collaboration with Samuel Ross of A-Cold-Wall. The design looks to be largely identical to the Beats Studio3 headphones, but Apple will likely add internal improvements to justify the "Pro" moniker.
There could be an updated Apple-designed chip, as the Studio3 continue to use the old W1 chip, along with improved Active Noise Cancellation and the addition of a Transparency Mode. Apple also plans to add "Hey Siri" support, a feature that is not available in the current Studio3 headphones. The new Beats Studio Pro headphones will likely see a launch later in the year as new Beats often show up in iOS and macOS weeks or months ahead of launch.
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