Is wiping the ears a requirement when performing ghusl for janabah or ihtilam, and is the ghusl valid without wiping them for the soundness of prayer, and what is the ruling on prayers performed in such a state?

No, a wet dream is one of the causes of major ritual impurity (janabah), and wiping is not sufficient for ghusl (ritual bath); rather, ghusl is obligatory, which involves pouring water over the limb such that the water covers and directly touches it.

If the intention behind wiping the ears while pouring water on the head is to rub them with the water, then the flowing of water over them is sufficient for their purification, even if they are not wiped, as pouring water over the body, including the ears, is enough to fulfill the obligatory ghusl.

However, if the intention is to only wipe what needs to be washed from them, then that is not sufficient for ghusl.