I've been using the Airpods Max for over a week. I think they're indeed the best bluetooth closed back headphones one can get now sound quality wise and happy to compete with many "hifi" closed backs. I preferred the Max to the Focal Radiance for example as I though it was more correct sounding tonally and relaxed with better and wider soundstage, even though it didn't have the biting dynamics of the Focals understandably.
The Max sound even better when used with cable from my Chord Mojo 2. When using them via bluetooth from my macbook, they sound a little more processed and a little hazy, but it's a relatively small difference, from the Mojo they sound more natural and direct.
Anyway Apple have done us justice sound quality wise. They don't offend at all, are quite resolving with good imaging, there is no ringing or unwanted resonances, the tuning is very good - warmish neutral without any offending peaks and dips. They are kind of like my Sony IERM7 - gentle warmish and just correct tuning, ever so slightly U shaped but much more correct sounding than 90% of HPs out there hifi or not. There are obviously compromises in relation to it's internal dac and amplification due to space constraints, and bluetooth, but I feel Apple audio engineering really worked hard to fight these compromises with computational audio, physical design, and quality components.
I would have liked to see a new higher quality bluetooth codec from Apple WWDC for these, to push the quality even higher up, or maybe even a much more flexible DSP eq.
I find the clamping force a touch on the high side, perhaps I can stretch them out over time. Something like the Shure 1540 is more comfortable, like a pillow hugging your ears, but the Max are still quite comfortable.
I won't talk about their silly bra case which doesn't protect anything, nor their not so portable design as it doesn't bother me too much when the sound quality is the major player here,