I think it's a matter of time for this issue to manifest itself; I personally don't have any issues with headphones. Also the user has some responsibility as well. If volumes are continually cranked up the electronics will degrade over time. Speakers, etc. I'm not saying that this is the case but from my own experience I have done this.
Been running 238 for a couple days now and the only change I see is a negative one: battery life. Using 235, I could get 40+ hrs of usage at home, now its just over half that. Looking at the usage, it appears that Android OS is now nearly 50% of battery usage. It was always the main battery drain in all ICS builds, but I usually saw 20-30%. Looking at my time in state, I can't get 1.2GHz under 15% even with light usage. Previously, it was 2-3%.
Seems like everyone else is praising the battery life of 238. Wonder why my phone seems to be an exception.
My phone has also experienced a more rapid battery drain while on 238; even after a fresh battery calibration. My phone is usually on my desk doing nothing from 8-4:30 and will drop 40%. I would be at 80% battery with 235 with the same conditions.
Only since I've been on 232 have I had problems with losing media sound. It will work then not. Almost like another app has not released hold of it for other use. No new apps have been introduced or used. I'm consistent in that sense.