Bowers & Wilkins might be a name many associate with high-end home audio gear, but the company has been steadily chugging along with headphones too. Its latest model, the Px7 S2 ($399), is a completely overhauled version of the PX that debuted in 2019. Bowers & Wilkins tweaked the design while enhancing the active noise cancellation (ANC) and re-tuning the audio for new 40mm drivers. At every turn, this new model is a worthy upgrade over its predecessor, and you won’t have to pay more for the improvements either.