My personal impression of Bose is that they have great marketing backing up relatively poor products. B&O on the other hand have great marketing backed up by incredibly well designed and made products. I had a pair of b&O earphones and they were exquisite in every respect, sound, comfort, design, build-quality etc. The headset (earset they call it) is based on the same design I think.
http://www.bang-olufsen.com/earphones