Sony should have the best ones

You should check @nimishdubey’s loop on headsets. He recommends Sony ones with great discounts coming up. I personally have a 4 year old Bose nose cancelling ones. Still love em like crazy.

Best built quality - AirPods Max Best ANC - Bose Best bang for the buck - Sony

Sony’s. Have the XM3 and XM4

I think Bose are the most comfortable, Sennheiser have the best sound and Sony kind of score on ANC. The best combination of it all perhaps would be the Bose QC45.