It's not a warranty, It's that the seller is responsible for any manufacturing defects, and in the first 12 months(6 months in the UK) any defect is presumed to be a manufacturing defect automatically unless the seller can prove otherwise.
After that time the seller is actually responsible for 6 years after the original sale, but the responsibility is on the buyer to demonstrate that a fault is a manufacturing defect.
Why would that matter in this case? Apple has a 12 month warranty on this and most of their other hardware. Also, I expect most people shelling out $3500 for a headset are going to get AppleCare+ which also covers accidental damage.
After that time the seller is actually responsible for 6 years after the original sale, but the responsibility is on the buyer to demonstrate that a fault is a manufacturing defect.