In my quest for the ultimate listening experience, I've tested several top contenders in the realm of hi-res noise-cancelling headphones. Each model promises a blend of superior audio fidelity and effective noise cancellation, catering to audiophiles and casual listeners alike. Here's a detailed review of the standout performers:

Focal Bathys

Among the options I've explored, the Focal Bathys emerges as both the cheapest and my number one recommendation. Its standout feature lies in the accurate and natural bass and mid response, delivering excellent punchiness and clarity particularly in low-pitched instruments. During extensive testing, I found its analytical quality to be exceptional, bringing out details in voices and other sharp elements without sounding overtly bright or fatiguing.

One notable feature is its DAC mode, which enhances fidelity when paired with an amp, making it a perfect match for warm or mid-focused setups. While its soundstage isn’t the most expansive (typical for closed-back designs), it maintains accuracy and transparency in noise cancellation, preserving details even in noisy environments. Its foldable design adds to its practicality, ideal for travelers seeking reliable performance on the go.

Price: $699/$599 O/B

Dali IO-12

The Dali IO-12 headphones offer a unique customization experience with "Hi-Fi" and "bass" modes, allowing users to tailor their sound preferences without relying on a companion app. During my tests, I was impressed by its balanced "v-shape" sound signature, where bass and treble harmoniously coexist to deliver booming yet controlled bass and natural-sounding mids with excellent clarity and separation. This product really does have hifi quality mixed usable ANC which won’t impact quality. 

While lacking in a robust noise cancellation feature suitable for busy environments, its subtle noise canceling still manages to enhance fidelity, making it a versatile choice for discerning listeners. The headphones maintain clarity even with ANC activated, providing a luxurious feel with every listening session. Users can expect even more clarity and detail while using these with a wired connection.

Price: $1300/$1099 O/B

T + A Solitaire T

For enthusiasts of punchy bass and luxurious sound, the T + A Solitaire T stands out with its ambitious highs and rich, warm bass. During my evaluation, its ANC feature subtly complements its overall sound reproduction without detracting from its audio quality. This headphone model caters to refined tastes with its balanced yet rich audio profile, making voices and details distinct amidst complex mixes.

Perfect for both home and travel use, the Solitaire T offers exceptional battery life and includes all necessary accessories to optimize its performance, ensuring a satisfying experience for audiophiles on the move.

Price: $1700/$1399 O/B

Mark Levinson No. 5909

The Mark Levinson No. 5909 excels in delivering ultra hi-res digital audio quality without compromising on clarity or timbre, even with ANC activated. During my assessment, I appreciated its balanced highs and strong bass presence, which remain crisp and well-defined across various genres, particularly enhancing the clarity of jazz and classical music.

While its 34-hour battery life competes well within its category, its power-demanding 40mm drivers manage to sustain impressive performance levels, ideal for prolonged listening sessions without compromise.

Price: $999/$849 O/B

Conclusion

In conclusion, selecting the best hi-res noise-canceling headphones boils down to personal preferences and specific needs. The Focal Bathys stands out for its affordability and balanced sound profile, making it a top choice for those prioritizing clarity and accuracy. Meanwhile, the Dali IO-12 offers versatile sound customization and natural audio reproduction, appealing to users who enjoy tailored listening experiences. For enthusiasts seeking rich bass and luxury in sound, the T + A Solitaire T delivers an exceptional blend of performance and functionality, perfect for both home and travel use. Finally, the Mark Levinson No. 5909 impresses with its hi-res audio quality and enduring battery life, catering to audiophiles across diverse musical preferences.

Ultimately, each of these headphones represents a pinnacle of technology and audio engineering, catering to discerning listeners who demand nothing but the best in sound quality and noise cancellation capabilities.