Two men wearing red jackets are looking out over some water and one man has yellow earphones on his ears.
The man listening to music is listening to Kanye West.
Having earphones in doesn't mean you're listening to music, headphones can be used for audio books, phone calls, or simply to avoid conversation.
In the first sentence, it does not refer to any artist in particular, such as Kanye West.
Yellow earphones on his ears does not mean he is listening to music or Kanye West.