They are trying to compete with Sony and Bose
The Surface Headphones also support “Hey Cortana” for hands-free voice commands and will automatically pause music when removed from your ears
Oh great Cortana is the best!
Did they partner with B&O for this? Looks like the H9
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You’re right! And they do active noise cancelling, seems like it would be easier to license than build your own.
Yea. We have an H9 at home, so the comparison was easy to make. 
It also has similar touch controls.
Also, driver size, headphone size, weight are all in the same ballpark.
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