[falcolas]

ANR maxes out at around 20db in an ideal environment, and is not equal in its coverage of frequencies. Good closed back over-hear headphones will offer around 10db of attenuation, and IEMs will isolate to 25db or greater (on par with earplugs).

And with good tips, IEMs are indeed all day comfortable.

On a more anecdotal note, I (and others who have spoken up on HN) get fatigued by ANR, similar to as if I’m listening to too-loud music. That, and the frequency issues with ANR, have pushed me more towards IEMs.