This video compares three high-end noise-canceling headphones: Focal Bathys, Bowers & Wilkins PX8, and Mark Levinson 5909. The reviewer, Andrew, assesses their sound quality, features, noise-canceling performance, and build quality to determine how these expensive models compare to others in the market. The video notably omits sound demos due to concerns about inaccurate representation across different playback setups.