A:AnswerYes, you need a PS4 or a PS4 Pro to use the VR headset. It comes with a processing unit that connects the headset to your console. The headset is just a way of viewing games. The games themselves are stored on and play from the console just like non-VR games.
A:AnswerThe PSVR headset should come with earbuds. There is an aux port built into it as well allowing you to use any headset that fits. That being said you can also just use your tv's speakers.