This promotion happens every year before schools starts. I received a free pair of beats headphones with my iPad purchase in 2018.
my point is this started before Q2 ended and includes much cheaper iPads. Again, this gift is 33% of the cost of entry level iPad Air. Also Airpods are much more broadly desirable than over the head Beats.
2019 promotion: https://www.apple.com/newsroom/2019/07/macbook-air-and-macbo...