easier to opt-out of an open office via headphones than opt-in to a collaborative one by relocating your desk. i think this is the root of why open plans make sense.
Except that all of the studies suggest the headphones / earplugs option doesn't help very much. Most of the damage is done because of lack of privacy and noise is a secondary (though still large) effect.
The headphone solution is also insensitive to people with extreme aversions to distracting sounds, such as sufferers of misophonia. In a lot of cases, if you are embedded in an open plan, there is no such thing as "opting out." It's a fixed decision mandated upon you.
headphones don't let you opt out of an open office. there is still noise you can hear above the music, visual distractions, proximity, catching colds, 6 person meetings on neighbours desk, everyone cans see your screen etc.