Two men wearing red jackets are looking out over some water and one man has yellow earphones on his ears.
Two women are staring at a mountain and neither has any headphones or jackets.
He refers to two men not two women. They cannot be looking out over some water and staring at a mountain simultaneously. If neither has any headphones or jackets then they cannot be wearing red jackets or have yellow earphones.
Women are not men.  Headphones are not earphones.
two men looking out over some water one man having yellow earphone is not same as two men staring at a mountain neither has any headphones