Bowers & Wilkins might be a name many associate with high-endhome audio gear, but the company has been steadily chugging along with headphonestoo. Its latest model, the Px7 S2 ($399), is a completely overhauled version of the PX that debuted in 2019. Bowers & Wilkins tweaked the design while enhancing the active noise cancellation (ANC) and re-tuning the audio for new 40mm drivers. At every turn, this new model is a worthy upgrade over its predecessor, and you won’t have to pay more for the improvements either.DesignFor the Px7 S2, Bowers & Wilkins borrowed elements of both the original PX and the Px7 that contribute to the refined look. The company also slimmed down the overall shape and opted for more cushion in the earpads – all while trimming the overall weight. Finer touches like a silver rim where the earcup meets the earpads gives the S2 a more premium look than its predecessor. The textured surface on both the earcups and across the top of the headband enhances the aesthetic as