I'm not ready to do a full, detailed comparison of the sound differences between the APM and the H95, but I thought I'd take a few minutes to explore the design.
So, here is a detailed design comparison:
I'm very happy to have purchased Silver on the AirPods Max, as it makes for a very nice visual comparison with what is, in my opinion, the best color of the H95.
The case is, well, hilariously bad on the APM. I want to say "what was Apple thinking here?" But they have a history of screwing stuff like this up. Anybody remember the horrifying iPhone battery cases from a few years back? Obviously B&O delivers an exceptionally nice case, even if it is a touch large. It almost feels like a Rimowa case (they've done collabs before, so not a stretch).
Once we get them out of their cases you immediately notice something striking: Apple's fit and finish is absolutely on par with Bang & Olufsen, and that's no small feat. These are not entry level B&O headphones (I've owned H6s in the past, so I know the difference), this is the most expensive can B&O has ever made and it shows. But Apple is in the same quality ballpark, and honestly for $550 they shouldn't be.
The fact that Apple made these entire headphones out of aluminum and stainless steel has been all over the news, for good and bad, but the simple truth is that humans equate weight with quality more often than not, and these feel premium as a result. But these two headphones achieve their premium feeling in very different ways, despite the initial appearance that they are very similar.
Apple does great work with aluminum. All of their aluminum products are finished to nearly impossible standards of perfection, and the ear cups on the APM are no exception. They feel great. So smooth, so solid, and they really don't show fingerprints, which is a huge plus. The cups though, especially next to the H95, cannot help but look plain. It's almost shocking that Apple didn't slap logos on them. They could've done it in a way that looks classy, rather than tacky - think the back of the newer MacBook Pro and Air line. Something reflective like that would've done so much to break up the visual monotony of the large, aluminum slabs affixed to your ears.
Apple may do great work with aluminum, but B&O does it even better. Nobody on earth does things with aluminum like Bang & Olufsen. The ear cups on these headphones are just a step above anything else out there. They refract light in an almost hypnotic way, and they're beautiful on a level that exceeds just about anything else on the market, regardless of price. Just look at the different pictures of the H95 and you'll see just how different the cups look at different angles. It's truly incredible what B&O can do with aluminum.
Then we get to the ear pads. This should be a slam dunk, unequivocal win for B&O, but it's not quite that simple. The lambskin pads they use feel incredible, rivaling the aluminum work for the most premium thing about the design of these headphones. But Apple does some really cool stuff with their pads too. First, they get props for not killing an animal (I know that this doesn't matter to a lot of people, but I applaud Apple for the decision). Next, the memory foam is great, conforms well, seals tightly, and simply nails its intended purpose. And because the APM are a little larger, and deeper, there is more room for the larger eared amongst us. Honestly, I call this a draw.
Looking at the side profile, focusing on the controls, this is the area where I think B&O dominates this comparison the most decisively. Yes, they unabashedly copied Microsoft. The two dials are the exact same concept as the Surface Headphones. But you know what? It's a great concept and I'm glad they copied it. Having one ear change volume and the other NC is perfection. And physical rotary dials win over touch controls ten times out of ten. Apple on the other hand makes a big deal about their Digital Crown, and I guess it's fine, compared to other headphones, but in this comparison it's sorely lacking. I'm an Apple Watch owner, and I don't love it there, and I don't love it here either.
Finally we get to the biggest win for Apple - the headband. They flat out nailed this. It's the best headband I've ever used on a pair of headphones, ever. It really reminds me of the Sony Qualia/SA5000 design from back in the day. I loved that headband, and I love this one even more. I have nothing bad to say about it at all. I love the material - the rubberish/plastic whatever it is feels amazing. It's super soft to the touch, smooth without being slick, and just a bit tacky without being sticky or catching lint. Honestly, this headband is perfect. I want it on every pair of headphones I own for the rest of my life.
B&O meanwhile really doesn't know how to make a headband. My H6 headband sucked, and this is barely, just barely better. The material on the top is leatherish - nowhere near as premium as the ear pads. The material that rests on your head is soft, but not soft enough. If these headphones were any heavier the headband would ruin the comfort, but they're just light enough to make it passable. Bang & Olufsen, if you're reading head-fi, make a better headband. $800 headphones deserve better execution than this.
As an epilogue, a mention of stainless steel. When Apple announced the APM, I was perplexed by the decision to use stainless steel, and I still am. It looks amazing and gives these headphones an indestructible vibe, but it's overkill. It adds so much weight that it can't possibly be worth the tradeoff. B&O uses fantastic looking aluminum in the same places, and at no point have I ever felt it lacking. Apple didn't need to do this, and probably shouldn't in future designs. I do love looking at it though.
So, that's a wrap. Apple did a remarkable job here. But B&O did a better one. That should be what most people expected.