I have both a pair of the over ear Sony XM4’s and AirPods Pro 2 and I’m not sure I’d characterize the Sony’s sound as “better”, even when using lossless audio. They sound good but the sound profile is mostly just different, with the Sony’s leaning more bassy and the AirPods more balanced.

The noise cancellation are neck and neck but the AirPods had much less of that “pressure” sensation when using it. AirPods transparency is just plain better. Comfort for long use sessions is better on the Sony’s. Mic is better on the AirPods.