No single format is best for everything. Start with where it will be used, how much portability matters and whether the experience is personal or shared.
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When low weight, freedom of movement and easy storage are priorities. Compare battery life, fit, everyday durability and call quality.
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They work well for long sessions, work or personal entertainment. Comfort, ear-cup style, weight and connectivity often matter as much as output.
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When audio is shared in a room, gathering or event. Room size, battery life, available inputs and expected sound level should guide the decision.
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Primary use, size, connections, battery life, protection, included accessories and warranty. Always confirm exact features on the selected model's specification sheet.
In one sentence
Define the use case first; compare the model specifications second.