I was one of those who pre-ordered the S21+ and got the headphones with it. The original headphones were terrible and Samsung sent me an R&D redesign sample, also terrible. In fact, the original tips are so bad that I just stopped using them all together. Finally memory foam. They are very soft and stretch quickly to fill the ear. The noise cancellation is now much better and the sound profiles are also much better. I feel like the sound is deeper now and my music is warmer. The bass sounds stronger but without the feeling of rattling. Attachments come in 3 different sizes in a small plastic case for easy storage of accessories. The outer parts of the tips are smooth and feel "whole" without a lot of small pockets to fill with oil. They are easy to clean and all sizes fit perfectly in the case. To prevent dirt from getting on the headphones themselves, they don't have a mesh. A lot of people have mentioned that they're difficult to install and not the easiest to their credit, but personally I haven't had too much trouble with the medium and large sizes.
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