I have an older 25XL, as well as two 30-3G jeadsets, and the ANR and comfort
of the newer models were clearly superior.

In fact, I compared them to a set of Bose headsets, and although the Bose
were a lot more solidly built and comfortable, the quality of the sound
(especially with the built in equalizer) was in my opinion superior in the
Lightspeeds.