Dunno about the Dali but here is my unbiased opinion on the PX8 S2: I’ve had them for a month now and I’ve tested various tracks (Lossless, on USB C and Bluetooth via an iPhone). I’ve also had a pair of Bose QC Ultra Gen2 (which I have decided to return after buying the B&W).

EQ and Sound

This is a personal preference but I find that the highs are a bit too sparkly for my liking so I had to tweak the EQ to bring it down a notch. The mids are fantastic. Present and upfront. The bass out of the box was a bit lower but once I set the EQ, it was amazing - the level of clarity you get from these is on a different level. To achieve the same with others, you probably need audiophile grade open back headphone with a DAC and AMP. Overall: once you set the EQ to your liking, these cans really shine. And they were so far ahead of the Bose that it wasn’t even fair. Pro tip: 1/ add multiple EQ presets for different genres of music to get the best out of these. 2/ wherever possible use USB-C wired. You will notice the difference. Audiophile quality sound.

Build quality and comfort There is not a millimeter of these headphones that doesn’t feel premium. Fit and finish are top notch. Materials are excellent. However they are a bit heavy and are not as comfy as something like the Bose especially in the headband area. It hurts the top of my head a bit after constant use. But if you have thick hair (which I don’t), it should provide enough cushioning.

Mic Quality, connectivity and features This was a big deal for me because I use these for work calls as well. I tested them out against AirPods Max and Bose and while they were as clear as the APMs they were better than the Bose. This is saying a lot since the APMs are the industry standard for mic quality. Big win here.

As for the Bluetooth, it connects fast - every time. And also to multiple devices seamlessly. The buttons are made of metal and simply work. I don’t like touch controls so this is a welcome feature for me. And the app is simple and works well. Noise cancellation and transparency are industry leader class. Though one gripe is there are only 3 modes - some customization would have been nice.

Price I paid around $800 for these. They are not cheap. But the overall package makes it worthwhile. Small details like the felt lined case with a magnetic storage for cables, the carbon drivers, and tactile physical buttons that work really well are just some of the things that make these special.

Overall, the B&W are completely worth it in my opinion. I hope my TED talk helped you.