The newly announced Bose QuietComfort Headphones 2nd Gen enter that battle by borrowing one of the QuietComfort Ultra 2nd Gen’s biggest features, further blurring the line between Bose’s two flagship noise-cancelling models. Unlike spatial-audio systems that require content mixed in Dolby Atmos or another immersive format, Bose Immersive Audio can process conventional stereo from virtually any source. Battery LifeThe QuietComfort Gen 2 provides up to 24 hours of listening time, dropping to 18 hours when Bose Immersive Audio is enabled. Apple’s 20-hour estimate includes Spatial Audio, however, giving it a slight advantage when Bose’s comparable Immersive Audio processing is active. The previous Bose QuietComfort headphones are priced at $359 at Amazon, but are likely to go on sale as phased out.