[Headphones] Sony WH-1000XM5 ($500 - $102 = $398) [Amazon]

If these sound anything like the Xm4's, I'd avoid them. To my ears, music is basically unlistenable. It feels like hearing what people said of Beats a few years ago but with Bluetooth compression and sound processing. Get these if you like very heavy and muddy bass, avoid them if you like a more balanced experience. I got the Bose qc45 a few months ago for around 300 taxes in. For the price, they sound much better. They absolutely do not have a flat sound signature like YouTubers say, they are in fact pretty bass heavy imo, but it is well managed and it does not overpower the rest of the music like the Sony's. The noise cancelling is pretty similar from what I could tell by switching them. The only very bad point of the Qc45 is the ANC cannot be turned off while in wireless mode, the headphones can be turned off and used with a cable though and that won't have any processing or ANC.