There's more to the AirPods Max than just ANCI wonder how good the noise cancellation is relative to the Bose/Sony/Sennheisers top of the line models? Unless it is significantly better the price is way out of line for how I use headphones; which is for NC when on a plane. Comfort is important as well, because after 6+ hours my Bose 700's get uncomfortable.
Now for audiophiles, assuming their performance is comparable to the better ones, the priuce is not out of line.