After my first generation AirPods Pro developed faulty ANC in the left ear, and after I found there were no ear tips that worked for my ears, and after several complaints from people calling me while I used them, I was back on the market for some wireless headphones. Preferably over ear to reduce slippage, and preferably ANC for work use to reduce distractions in office and kids at home.After reading RTINGS, CNET, What Hi~Fi?, and other press outlets, I was continually bombarded with Sony XM4, XM5, and Bose QuietComfort, QuietComfort Ultra as the ones to beat. My sister has the XM4s, and I picked up Bose offerings since I’ve already purchased audio previously from them. I’ve written reviews of both of those products as well if you’re curious. TLDR: The QC 2023s are excellent and a more practical headphone than the Ultras, but the Ultras sound slightly better. My concern with both products from Bose was their build quality. Both of them are made of lightweight, somewhat flimsy plastic. The reason for this is of course to keep both weight and clamping force down. It’s what makes the “comfort” portion of the QuietComfort moniker. But nonetheless, I have small kids and the (retail price) of both are $350-$430. Especially at the $430 mark, there needs to be some premium materials used.Enter Bowers & Wilkins with their Px7 S2e. I have been led to believe that these compete at the premium price point with Bose and Sony but deliver superior sound and build quality to both. At $399, they slot just between the QuietComfort ($349) and QuietComfort Ultra ($429) in price. Though I will not compare to these, Sony's XM4 ($349) and XM5 ($399) retail as similarly priced competitors.In this review I’ll address this from an unboxing perspective, what strikes me first as I open them up.1. Design and build quality2. Comfort3. Sound4. ANC/Voice5. Features6. SummaryDESIGN/BUILD QUALITYAs I received this box, I’m immediately struck by the weight. The product inside revealed it was not just extra packaging (though that was indeed sturdy as well). The case inside, hard case appearing to covered with color matched nylon, was indeed sturdy and holding sturdy headphones inside, as well as a USB-C cable, and an unusual inclusion of 3.5mm to USB-C cable. Both came with thoughtful cable ties and are stored in a hidden magnetic compartment. The entire interior of the case has a soft, alcantara like touch to it. Very premium and nice, though I expect the color-matched green to pick up several stains over time (will likely buy a separate black case from B&W's encompass partner). It’s less portable, but a vast improvement over the Bose case, where the Ultras tightly fit in their shortest fitment and the two cables are awkwardly crammed into a loose pouch that inevitably will sag over time. As I removed the headphones, I immediately notice the difference between this and the Bose QuietComfort Ultras. They are heavier, the materials harder, the padding thicker. When handling the Bose, I feel like I have to be handling them gingerly, as if I may break them. Indeed, there are videos of creaking ear cups, which I’ve avoided, and photos of creasing headbands, which I haven’t avoided, due to the Bose’s lightweight construction. Time will tell if that happens on these B&W but I’d be surprised. Initial impression is they’re about as sturdy as you’d get for non-luxury materials. I know they aren’t as sturdy as the OG Beats Pro, which were full metal, nor as sturdy as the Px7’s flagship upgrade, the Px8, which also features aluminum arms instead of plastic, but it definitely exceeds the lightweight plastic of Bose and the recycled plastic of Sony in building confidence. The earcups have both substance and texture, covered in hard, tightly woven, nylon that wouldn’t at all feel like the “fabric” finish of the description nor the light, thin plastic of Bose.Unlike Bose, which limits manufacturer replacement parts to just the ear cups, I was able to find replacement ear cups, deco caps, and I suspect the replacement headbands for the Px7, Px8 would be similarly compatible with the Px7 S2e if doing an out of warranty replacement. At time of writing, no replacement headband covers, cushions for my forest green selection, but black and blue is available for last gen Px7, so I’m curious to see if Bowers & Wilkins will add more replacement parts as the Px7 S2e continues its lifespan in their catalogue.The last thing I’ll bring up before the comfort is specifying the design differences between these and the Px8, as the price difference between them is substantial. They share the same driver size, Bluetooth standard, case (colors vary), accessories, supported codecs. I’d expect unless listening to them side by side, what would stand out the most to most users is the increased luxury and durability of the aluminum arms and body of the Px8, and the nappa leather (allegedly) is cooler and softer over time than the synthetic leathers we see on Px7 and most other headphones. You’re paying a $200+ increase for luxury materials and (allegedly) marginally improved sound quality due to its carbon cone drivers. I think the general consumer without the trained ear wouldn’t know the latter though. It took me some time and several songs to identify the differences and limitations between Bose QuietComfort and QuietComfort Ultra from a sonic perspective. One final note for glasses users: the Bose headphones use their wake-up note to calibrate to your ears, to reproduce consistent audio experience whether or not you have glasses on. I’m not sure if the Px7s do the same with theirs, but reviews of them state that glasses do impact the bass experience. I’ve yet to experience that, but I’m still becoming accustomed to their sound profile in general.COMFORTOkay, moving on. As already stated, Bose favors lightweight materials and a light clamping force to maintain comfort in their headphones. Bowers & Wilkins is heavier, and you can see just from holding them that the inward angled earcups will provide a strong clamp on the head. But does that make it uncomfortable? No. The padding on the touch surfaces are thicker than those of Bose products, and I believe it compensates for that increased clamping force.Finding a good fit was very easy. It lacks the distinct click steps of other headphones and markings to show the length, but the yokes simply glide in and out on a cable with no fuss or resistance. Unlike the Bose, which take some force to adjust, and you worry about creasing the comparably delicate headband as you shorten them to stow them away. Also, there was far more adjustment than the Bose QCUs, which require me with my average sized head to extend them fully to find a comfortable fit. Both the “lesser” Bose QCs and the Bowers & Wilkins had plenty of extra length to offer on the yokes beyond what was required for me.Compared to the Bose QC lineups, these are heavy on the head but comfortable all day. I wore them for full work shift and even napped in them without issue.SOUND:A common criticism of Bose headphones is that they lean too heavily into a consumer sound profile, meaning, the bass is pronounced, the vocals and instruments are both lively and exciting. Far as I can tell, critics look for more of a neutral sound profile, where everything is flat and even so each layer of a given track can be clearly heard and focused upon.What I can say about the Bowers and Wilkins is that it, too has a consumer sound profile, but it doesn’t lean into it as heavily as Bose does. Bass is slightly elevated, but everything is more delicate in its delivery, which promotes clarity. Indeed, the clarity and subtlety was so precise that I discovered a new layer to the song “On My Mind” by Jorja Smith and Preditah that I had missed in the dozens of playthroughs on my Bose car audio, Bose speakers, Bose headphones, Audio-Technica ATH-M50x studio monitors. It’s a new layer of precision I didn’t know existed in consumer-grade headphones and delightful to discover new things about the music.If you're accustomed to bass heavy headphones (Sony, Beats, JBL, and yes, even Bose) my suggestion is to stick with these for at least 40 hours of listening for your brain to adjust to the acoustics. Give it a chance, and that bass will lift and you’ll hear it. Each day I returned to these headphones I heard the bass more and more.I’m struggling to summarize this. Perhaps I should just say where most consumer headphones prioritize forcefulness and an exciting listening experience, Bowers & Wilkins promotes clarity and subtlety so you can discover the nuance of the music you listen to. Don’t worry about volume control on these. They’re plenty loud.I will address in the "features" section the one concern I have about sound quality, but testing Hip-Hop, R&B, Gospel, Rock, Metal, Country, Bluegrass, Blues, Pop, EDM, and instrumental music all were a pleasant listening experience with two song exceptions (again, will elaborate). Given how infrequently I was disappointed, hard to know if it's on account of recording, quality of audio source (Spotify), or indeed a characteristic of the sound profile. I am confident that most users that give these headphones a few days use will be happy with them.ANC/VOICEAlright, not gonna lie to you, this may be the point where you’ll likely jump ship if ANC is your selling point.It’s no secret that Bose and Sony are considered the industry leaders in this area right now, with Bose holding the title for best ANC in many people’s minds.I have to concur that both the QuietComfort Ultras and the “lesser” QuietComforts are both superior in blocking external noise over the Bowers & Wilkins.I’d summarize the Bose as noise cancelling, and the Bowers & Wilkins as noise reducing in direct comparison. It’s effective enough that even with ANC off, the Px7 S2e is capable of almost entirely blocking out the 51 db metal chattering noise as the air conditioning system rattles around above my head in the office, as well as the accompanying rumble of airflow. More than enough for my needs, and I’m only aware of that external noise with no audio playing, ANC off, and if I focus to listen for that annoying sound. Meanwhile the Bose headphones just create a void of stillness to project your audio into.I think I just discovered why the Bose QuietComfort lineup forces ANC on at all times; perhaps their lightweight construction means you’ll have too much noise intrusion if they allowed you to disable it.Depending on how you look at it, that’s a point for or against the Px7 S2e. The ANC is not as strong, but you have passive playback options that are still potentially more than enough for your use case (and increase battery life). I also feel none of the “cabin pressure” that Bose puts on the ears to deliver that ANC.For phone calls, I received feedback that my voice is clear on both the Bose and Bowers & Wilkins headphones. However, in a phone call I tested both (indoors with fans, outdoors with wind) I did have to occasionally repeat myself on the Px7 S2e. Seems the adaptive functions of the Bose identified and isolate my voice better. Makes sense. The Bose up to four more microphones for ANC and Voice duties than the Px7 S2e, depending on which you choose. So if phone calls are a primary use case, worth noting. Still superior to the original AirPods Pro on all three choices.FEATURES:-All the Bose, B&W headphones I tested have companion apps and offer multipoint pairing.-All have 6+ mics for ANC, Voice.-All offer at least 3 ANC modes of Quiet and Awareness/Passthrough-Bose QC Ultra and Px7/S2e, Px8 all have 40 mm drivers.-All have wired and wireless options.I think that Bose’s UI is more accessible and customizable for the typical user. It allows you to adjust a three band graphic EQ (bass, mid, treble), manage device connections, ANC profiles.Bowers & Wilkins has only a two band EQ for treble and bass, like your automobile stereo. It also has device connection management and ANC functions. It also has annoying prompts to add several streaming services into the app, which would absolutely be useful if I was a Tidal user, but I’m not. They can’t be removed at all.I think this is where the sound profile of Bowers & Wilkins may be at a disadvantage. Since many vocals reside in the mid-range, on two tracks that I felt the vocals were slightly recessed behind the treble and bass ("Unparalyzed" by Caleb Hyles, "Bring Me to Life" by Evanescence), there's no way to lift the vocals in the Graphic EQ other than turning treble and bass down. The Bose headphones I tested as competition to these undeniably has an advantage in this area, having a tri-band Graphic EQ (but both fall short of the immense customization from companies like Marshall and Sony within their companion apps).Both apps tend to forget that they’re connected to the headphones in as much as I periodically had to refresh them to customize the aforementioned settings, but the B&W was slightly more annoying because I’d have to force close the app and reopen rather than the Bose drag down, release, refresh method.Only a bother if you’re frequently changing settings.CONCLUSION:Where this generation of Bose headphones is exciting, immersive and forceful in its playback, Bowers & Wilkins delivers on its claim of clarity, subtlety, and nuance in a truly premium package.What it lacks in ANC tech it answers with plush, isolating comfort. It answers lightweight materials with durable and pleasant to the touch materials and elegance.If you want a refined audio experience and entry-level luxury audio, skip Bose and get these. The price of them is not consistent with its craftsmanship, and the audio, while so enjoyable, is matched by many less expensive options. That’s why I ultimately picked these.If you want portability, the best ANC technology for air travel, frequent conferencing, or want the virtual soundstage/Immsersive Audio/Spatial Audio to get more out of TV/movies, you’ll want to consider the Bose QC, QC Ultra.I think you’d enjoy all of them, but as I stated, at $249 on sale for Prime Day, I had to go for the Bowers & Wilkins as my pick out of the three. At their comparative sale prices, it’s the best built, the most refined sound, luxurious, and priced right between both Bose offerings.Even at full price, $349.99, I’d say the Px7 S2e are worth the additional $50 over the QuietComfort 2023s, and better in some ways than the $429.99 QuietComfort Ultras.Hope this can help inform your headphones research!