David hasn't done too many teardowns of audio equipment, and it's a specialized field, so hopefully he won't run afoul of any audiophiles with this episode! He investigates the innards of two pairs of over-ear headphones: the Beats Studio 3 vs the Sony WM-100XM4. They seem very similar in specs, but strangely different in price point. What might justify this difference? Let's find out!

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