This is actually a really cool idea. I don't think I would do it, but if I had a typical cubicle, I might.
Instead I have a lot of open space with those Japanese style cloth screens. They block the view of one desk to the other, but they don't do very much to stop sound from travelling. Therefore I wear my headphones an awful lot. Well actually, I would wear my headphones a lot anyway. I code much better listening to music. Oddly enough, I use it to tune everything out.
