A purported iPhone 7 Plus spec sheet has appeared on Weibo which confirms Apple will include Lightning EarPods with the device and offer up to 256 GB of storage space. The photo could be fake, but the information it includes, especially regarding the storage capacity, has been supported elsewhere.
The photo is reportedly from Hong Kong. It mentions both Lightning EarPods and a Lightning-to-3.5mm adapter being included in the box. If that information is true, it lends further credence to the well-supported claim that the iPhone 7 doesn’t have a headphone jack.