The Sennheiser SC 160 USB-C are advertised as coming with 2-in-1 earpads, so that you can use either the included foam or leatherette padding, depending on your preferences. However, we couldn’t find any variants that come with the leatherette or the 2-in-1 padding as they all only come with foam. Our test unit also has foam padding, and you can see its label here. As a result, we expect our results to be valid for these variants.
If someone comes across an SC 160 USB-C that’s different from ours, let us know in the discussions and we’ll update our review.