
I've just finished testing the Bowers & Wilkins PX8 S2. They're the more premium (see also: more expensive) version of our current best headphones, the PX7 S3. They're also, objectively, a better pair of headphones with improved sound and a slightly more special design. They're lovely.
And yet they won't be replacing the PX7 S3 on our best list — and it's all to do with price, and how many people can actually get their hands on them. Allow me to explain.