The reviewer is very impressed with the Microsoft Surface Headphones version 2, especially with its design, physical wheel, and noise cancellation features. They compare it to the Sony xm3, which they still consider the champion in the market. However, they acknowledge that the Surface Headphones version 2 offer a competitive experience at a lower price point. Overall, the reviewer highly recommends the product, especially for those who appreciate good design and advanced noise cancellation features.
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