Not to sound cynical, but I always figured UA stopped charging for the headsets mainly because there were (and still are) so many problems with the sound or other aspects of the entertainment. Seems like most of the time (in Economy anyway) you have to fiddle with the plug, and have it plugged in just so, to even hear anything. And often only one side (right or left) works. Or the sound is so garbled you can't understand the dialog. Not to mention the movie that was started in the middle (and the problem couldn't be corrected because there was something wrong with the tape). Or the fact that sometimes, if the viewing angle isn't just right, you really can't see what's on the LCD screen. And on and on. Who wants to pay even $4 for this quality of service? Of course you can get a refund (and I have) but what a nuisance.
So I think UA just took the path of least resistance.
Kathy