With the price of the Bose brand being what it is, some people are amenable to refurbished Bose headphones if only to experience what Bose has to offer when it comes to their headphones.
There are online sellers (from eBay, mostly) that offer refurbished Bose headphones for a lot less than what is being offered for the brand new ones. Although of course, some people will always have reservations for buying anything refurbished, having had bad experiences about such products that they bought in the past.
Refurbished Bose headphones, like anything else that is refurbished, should always come with a warranty. That way if anything goes wrong with it the first few days that you bought it, you can easily contact the seller and have a replacement or free servicing.
It should be noted that most refurbished Bose headphones will NOT feel like the brand spanking new ones (aesthetically speaking, most of the times), but for a lesser price and the same sound quality (at least, we hope it IS the same sound quality as that of a new product), what have you got to lose from purchasing one?