Both @andrew and I had a pair arrive today.
Initial thoughts is that they are decidedly average when it comes to sound. Nothing offensive but nothing to write home about either. I’ve got to play around with the presets a little more but I wasn’t a huge fan of balanced or treble presets.
The spatial audio is neat but I do wish it was compatible with Mac at launch and not just iphone / ipad.
Comfort isn’t great for me personally but YMMV with that. I find the ear cups create a pressure point right below my temple. However, I’ve only used them for 2 hours now so comfort can change.
I will say the mic on it is the best from Apple yet. I’m used to talking to Andrew with his Pros where it sounds like he’s consistently swimming through mud but that’s not the case with the Max.
ANC was nice but the last ANC headphone I tried was the OG PXC 550 so its been a while and I don’t have any comparisons to recent ANC for a useful comparison.