I dont think so.
I personally dont use earplugs.

do the testing centers allow ear muffs?

The testing center provided me with ear plugs. I didn't use them until someone decided to cut the grass outside. Unless you have a situation like I did, you probably won't need ear plugs.

I am not sure about the ear muffs.

I'd guess it's just a preference thing. For example, I can't sleep without ear plugs and I wear them frequently when studying, so I would bet that when I do take the test, I will wear them.

Noise is distracting to me. I try to do just about as much math in my head as possible, so as to minimize the work I have to write down, so I need to be able to focus. And, I know that sounds crazy lol.

I think the earplugs are more annoying than is having a little background noise - for me, it's very distracting to have something stuck in my ears for 4 hours. I like white noise, but I've certainly had students who thought otherwise.

I preferred the noise canceling headphones they offered to the ear plugs -- plus they kept my ears warm!

do any of the testing centers provide noise canceling earphones?

I took the test twice at two different centers, and both test centers did (both were in the US, I don't know about internationally).