I've been listening to Patriots fans excuses here at work and on the radio this morning regarding the Steelers headsets and they are largely missing the point.
Their take is since the Steelers' headsets weren't working the NFL shut down the Patriots' headsets as well, so in their mind there was no advantage gained.
Here's my stance. Assuming the Patriots due on occasion intentionally interfere with opponents communication equipment. If the Patriots had planned to do something like this, they'd have all week long to master how they're going to communicate and execute the game plan sans audio equipment.
Whereas on the other side of the coin, I'm sure opponents such as the Steelers have some contingencies in place, but I doubt they'd spend an excessive amount of time on it because it's assumed that your audio will for at least 95% of the game. So I could see how the Patriots could walk away with an edge there.
Personally, I think it was a coincidence. I doubt even the Patriots would be cocky enough to pull something like this barely a week removed from DeflateGate.
I just think it's silly for Patriots fans to immediately dismiss the issue as if the Pats would have nothing to gain by doing something like that.