If you're asking "where is the listener", you don't need one: https://datatracker.ietf.org/doc/html/rfc9293#simul_connect
RFCs may say that simultaneous connect must be allowed, but that doesn't mean that firewalls can't block it. Plenty of setups block incoming SYN,!ACK packets, and if both sides do that, the connection is never getting established.
I wrote little paper on this technique in school and did some practical tests, at the time I was actually unable to find an example of consumer grade router that it didn't work on! But my resources were rather limited, they certainly do exist.