It seems like Apple is really doing it. With iOS 14.2 beta 2, which was released today for developers, the company has given us a hint that all these rumors are true, at least for the EarPods.
iOS has a radio frequency exposure disclaimer within the Settings app, which brings some safety warnings for the user on how to use the device and its included accessories.
As noted by MacRumors, iOS 14.2 comes with a new version of this file that mentions only “headphones” instead of “supplied headphones,” suggesting that Apple is about to release a new iPhone that doesn’t come with EarPods.
iOS 14.2 beta removes mention of included earbuds in iPhone box ahead of iPhone 12 - 9to5Mac