I have the XM3s. I think the comfort is equal, but everyone’s heads and ears are different. As far as ANC, shockingly I think the APMs are slightly better.
But where it matters most, sound, I think the sound is much more superior in the APMs. Not gonna say the XM3s/XM4s sound bad, not at all, they sound excellent. But the APMs are on another level. The clarity, the soundstage, which to me, is a huge difference, the Sonys punch you in the face, but everything sounds more bunched together, whereas the APMs, the soundstage is phenomenal, the separation is incredible. I’ve heard things that I never caught on the XM3s.
The price in the APMs is ridiculous, but if the XM4s are worth $349, and I truly believe they are worth it, the APMs are worth the $549. There is a difference that if you love music, you can tell. Add in build quality, ease of use in the Apple ecosystem, and incredible sound. WOW.
I use this analogy. If you were around during the original iPhone, and then when the first Android phone came out, yes you can do more with that Android phone, but the overall experience of the iPhone was so much better. Same with the Sonys vs APMs, you can do more with the Sony app for your headphones, but me personally, I hardly EVER used the app. The sound out of the box for the APMs is amazing. And I didn’t even go through that alleged “burn through” period yet that people say most headphones have.