What I like to do sometimes is spend the first 10-ish minutes listening to a book or podcast to plant some ideas, then let these ideas percolate, let my mind wander, and if I get to somewhere interesting and actionable, I take a note.
Same. I start with a book/podcast and if my mind likes it, I keep it on. But often my mind wanders (may it be a distraction or inspiration from whatever it is in my headphones) and I'll go ahead and operate sans audio.