Final answer:
No, Delta Comfort Plus does not offer complimentary earbuds.
Step-by-step explanation:
Delta Comfort Plus is a premium economy class offered by Delta Air Lines. While Delta Comfort Plus does provide various amenities such as extra legroom and priority boarding, complimentary earbuds are not included in the list of amenities.
In conclusion, the statement 'Delta Comfort Plus offers complimentary earbuds' is False.