Focal Bathys delivers a more dynamic and energetic sound, with a slight V-shaped tuning that emphasizes bass and treble while keeping mids clear. It excels in detail, soundstage, and offers multiple DSP tunings, including a Harman-neutral option. The Bathys is particularly strong for those who want a lively, spacious, and highly resolving sound, especially when used with its built-in DAC and wired connections.

Bang & Olufsen H100 offers a smooth, neutral, and refined sound signature. Its bass is present but never overwhelming, mids are articulate, and treble is detailed without being fatiguing. The H100 is tuned for long listening sessions and musical enjoyment, with adaptive processing to maintain consistent sound quality in different environments. It may sound a touch more relaxed compared to the Bathys, but it impresses with its naturalness and clarity.

In short:

I put these headphones against each other because they are both regarded as the audiophile option for wireless headphone users. But a simpler reason would be that I own both and have the unique ability to test them side by side, which is something not a lot of independent reviewers will be able to do.

Choose the Focal Bathys if you prefer a more lively, dynamic, and detailed sound with a wide soundstage and customizable tuning options.

Choose the Bang & Olufsen H100 if you value a neutral, smooth, and musical presentation that’s easy on the ears for long sessions and excels in naturalness and clarity.

Ill only be keeping one and will sell the other. In my case, im keeping the H100 but what is best for me may not be the right choice for you. I have at my disposal lots of high-end wired audiophile headphones and as such to the nature of my job as a reviewer, I am sorted in the all-out sound department. Where I am more flexible is in the portable space. I want a headphone that does everything well, looks and feels great, and works well as much as a fashion accessory as it does a practical bit of tech. And for that reason, I take the H100 with me when I travel or leave the house. It’s just all around class and I don’t think it loses anything to the Bathys when wired up and it’s much easier to live with on the daily.

Everyday Use: Premium Experience, Minor Quirks

Controls are a joy: the tactile wheel and gesture interface are intuitive and reliable, a refreshing change from the sometimes finicky touchpads of competitors. Call quality is excellent, and the headphones transition smoothly between music, calls, and transparency mode.

The lack of multipoint and the current absence of wireless hi-res codecs are the main functional drawbacks. The app, while visually slick, could offer more for power users.

Value & Verdict: For the Discerning Listener

At its flagship price, the Beoplay H100 is a luxury purchase. But it justifies its price with a combination of design, comfort, and sound quality that few can match. It’s not a studio reference, nor does it aim to be. Instead, the H100 is for those who want an uncompromising everyday headphone that blends into a lifestyle of quality, offering a sound that is beautiful, balanced, and deeply enjoyable, with the promise of future upgrades.

If you demand absolute transparency and the last word in technicality, there are alternatives. But if you want a headphone that delights the senses, looks stunning on the coffee table, and sounds sublime with everything from chamber music to Kraftwerk, the H100 is a compelling—and very B&O—statement.

Pros:

• Exquisite design and build quality

• Neutral, detailed, and engaging sound

• Excellent ANC and transparency

• Comfortable for long listening sessions

• Modular, sustainable construction

• Outstanding call quality

Cons:

• Price is high, even for the flagship class

• No wireless hi-res codecs (yet)

• No multipoint Bluetooth

• App EQ could be more flexible

Final Word:

The Beoplay H100 is Bang & Olufsen’s most complete headphone yet—an object of desire that delivers on its promise of subtle luxury and everyday excellence. For the right listener, it’s worth every cent, but it’s a lot of cents if that makes sense. As of now, we have added the Beoplay H100 to our list of the 25 best headphones you can buy right now.