Please explain why is it a ridiculous statement?
The OP is comparing a $500 headphone to that of $200 headphone and is saying the $500 is better. Well duh!!! of course the $500 headphone is going to sound better, look better and feel better when compared to a $200 headphone which is why you cannot objectively compare the two against one another.
To make any comparisons valid, the Airpod Max should be put up against headphones in the same price bracket. Do you not think so?
They don't sound or feel better than the Sony XM4's. I think the Noise cancellation is better with the Airpods Max as I feel Sony pumps in a little too much of a signal into the ears. From a sound standpoint though they are pretty equal.
I can say this with certainty, the XM4's are much more comfortable than the AirPods Max. I hate that I'm saying that but it is true.