Now I have both. In terms of NC, they are almost the same. I can't tell the different but once in awhile, it seems that the Bose may be a little bit better. It is hard to tell as different kind of cars passed by. Could not do an exact comparison. The Bose 700's ear cups are smaller and fit my ears tighter but it caused sweat. The top causes some discomfort but I can get used to it. The headache above the left ear caused by the original AirPods Max does not come back with my 2nd AirPods Max.
If the AirPods Max has no defect, then it has better connectivity than the Bose 700. If you read my other thread, you will know that both AirPods Max I bought have defects. The Bose 700 is noticeably lighter but the Bose app is buggy to the point that I cannot use it. However, considering the additional cost of buying Apple Care+ and the case, the Bose 700 is about half the price. I don't know how widespread the defects of the AirPods Max is. The true is none of the best three (Sony XH3, Bose 700 and AirPods Max) headphone is perfect. For sure, XH3 is out of the question due to compatibility issue with Samsung TV. Hard to decide between the remaining two...