There have been theories about ANC headphones, earphones, and in-ear-monitors causing tinnitus over the years, but nothing concrete with evidence.
I personally like to pick apart all of the layers of music and hear all of the nuance/production. At low volume this is generally not possible. Not all of us have audiophile tendencies though I suppose.
I've head some people suggest using AirPods Pro with ANC as a form of hearing protection at concerts--I think Apple might have even mentioned that in today's presentation.
To put it less bluntly: even if there is no evidence of harm, one can rationally decide to avoid these products out of caution.