PRS, known for pushing the boundaries of electric guitar design, has ruled out entering the headless guitar market, despite the recent surge in popularity of headless designs by brands like Ibanez and Schecter. Paul Reed Smith expressed his appreciation for the engineering behind headless guitars but emphasized his preference for traditional design and concerns about how it may affect tone. PRS's commitment to refining classic guitar forms, such as the Silver Sky and NE 53 models, suggests that a headless PRS build is unlikely in the future. Smith also shared a story about building a guitar for Eddie Van Halen during a fan Q&A session.
Source: https://www.guitarworld.com/gear/could-prs-build-a-headless-guitar