Having AirPods for $160 as an additional extra doesn’t compensate in any way for Apple’s decision to get rid of the headphone jack. By including a dongle Apple helped make the switch easier, but having expensive Bluetooth earphones doesn’t count.
Otherwise based on that same logic you could say Samsung has the Galaxy buds (which are slightly cheaper than AirPods).
Instead of providing a dongle, Samsung included Type-C AKG earphones which to be fair are quite decent/good and are far superior to Apple’s EarPods. Would I have preferred a dongle instead/in addition? Probably, if I had already invested in a expensive or good pair of wired earphones. But at least the in-box earphones Samsung provided are decent and for non-audiophiles will provide a good experience.
https://www.techradar.com/news/samsung-galaxy-s8s-free-headphones-beat-apples-by-a-mile (the link does review the AKG earphones that have a 3.5mm connector, but the ones that are in the Note 10 box are the same but just have Type-C instead)