IO-8

I doubt it that the PX8 s2 is better than the Dali IO12. The dahli is better and to my ears were comparable to the Bathys MG. Not to mention that the Dahli IO 12 cost over $1750 and the PX8 s2 cost $800.

They are good and perhaps best in terms of balance between features such as anc, voice calls, spatial audio etc. but sound quality wise they're very far from best. There's many better sounding headphones, such as Focal Bathys, Dali IO-8 or IO-12 (just noticed the Dali's are crazy expensive in the US

Don't let her anywhere near the Dali IO-12! Get some IO-8, and clip some IO-12 leather pads on them. The difference would be indistinguishable apart from a side-by-side, but great enough over the cheaper phones to give a sound upgrade, while still saving hundreds!