Two men wearing red jackets are looking out over some water and one man has yellow earphones on his ears.
Some men wearing jackets are looking out over the water and one has earphones in.
Two men implies there is more than one man therefore the word some can be used to replace two.
Two men are some men, both looking out with one of them wearing earphones.
The presence of two men wearing red jackets and one man with yellow earphones on means there are some men wearing jackets (at least two) and one has earphones in.