https://www.cnet.com/news/these-crazy-good-over-ear-wireless-headphones-can-be-yours-for-20/

Can a $40 over-the-ear headphone possibly rival one costing 2-3 times as much?

No. Don't be silly. However, a $40 over-the-ear headphone can look gorgeous, feel comfortable and sound pretty darn good. And because you read the headline, you already know that I've roped one for half that price.