[mananaysiempre]

Judging by the phrase “quiet and comfortable” (emphasis in the original), the author is using headphones from the Bose QuietComfort series. Those are, indeed, widely acklowledged as the most comfortable in each generation, including for prolonged periods. The ANC is also state of the art though possibly a bit worse than on the Sony XMs, and the battery is decent with the same caveat.

I don’t believe I’ve ever heard the AirPods Max called the best on any of those fundamentals, only on the Apple ecosystem integration and the spatial audio. (The tuning is also ostensibly less plebeian than on Bose or Sony, but if you care for sound enough to be willing to spend AirPods Max money you’re probably getting the Focal Bathys instead anyway.)