I have a hard time accepting the 3.3 average rating for these headphones. It's closer to 4.7–4.8. With them, Apple did a fantastic job. I can state with certainty that the bass here is well balanced and a cut above that of competitors such as B&W, Sony, and so on because I have two high-end systems at home. Sony 1000 is the closest substitute, in my opinion. The emphasis in Sony is on dynamic sound, which is a common strategy used by producers of lower-priced hi-fi systems. However, the bass is ordinary there and the top is much rougher. The acoustics, ease of wearing at home, flat design while being full size, 100% functionality, and switching between Apple devices are the apparent benefits of Airpods Max for me. This still has a cover, an average operating time, and limited control, which are the drawbacks. Your iPhone or iPad must have Bluetooth version 5.0 in order to receive the highest sound quality; on version 4.0, the sound is regrettably simplified and is no longer as fascinating for listening to music, but that's it for watching movies. Apple Music makes them sound good, but only Tidal or Qobuz allow them to open up to the level of premium HI-FI. And it was via them that I first noticed the distinction between CD and Master quality sound. I wish you luck with your shopping.
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