I did a bunch of A/B comparisons with my B&W P7 Wireless headphones, which are slightly lighter than the APMs and were very highly regarded as a BT headphone when they were introduced in 2016. In terms of comfort, the APMs are much more comfortable to me. In terms of sound, you can really tell how these two headphones have different sound profiles. There is more clarity and detail (some would call it sparkle) with the APMs, particularly with vocals and upper frequencies; the B&Ws sound a bit congested in comparison. On some acapella vocals, you can hear the faint echo on the APMs; you can't on the B&Ws. I was surprised by that. On the other hand, if you like bass, the B&Ws comparatively have much more, and you can really feel it at comparable volumes. There APMs have what I would call enough bass, and the bass that is there is as deep, but more distinct with more texture, but it's not rattling your head like the B&Ws. Some have complained that the APMs are not loud enough. To me, they get plenty loud, louder than I would be willing to listen to for more than a few seconds, but no doubt some folks really like volume.
I like the APM controls, but they are placed just where you put your hands when taking them on and off, so I'm often pressing them accidentally.
What I think is potentially very exciting about the APMs is that Apple could change the overall tuning of the headphones, hopefully just through software controls on iOS or MacOS. I guess it may not be much different than sound equalization, but I was thinking that Apple could have different, user-selectable sound profiles for the headphones themselves that are separate from equalization for the sound signal. Hopefully through iOS or MacOS controls, possibly combined with some firmware update. You could go for a neutral/balanced profile, or a bass-heavy or "fun" profile.