Just purchased the PX7S2E from B&W directly for $229, refurbished.
I previously went through two versions of the B&W PX8, first defective and second one perfect. But I could not get onboard with their sound quality. GREAT construction and build quality, beautiful to look at, but a bloated mid-bass that cut into the midrange, the mids had a weird recessed quality, and the highs were odd and compressed. I know I'm in the minority on the sound of the PX8 but I am also a long time audiophile and hobbyist with a huge collection of headphones, in ears, wired and bluetooth of all sorts including planar dynamic, electrostatic, dynamic, etc. Shure, Stax, Audeze, HiFiMan, Sennheiser, etc etc etc.
So I shipped the PX8s back a long while ago. Decided to try the PX7S2E model as it's an update to the PX7S2, based on some learnings of the PX8, with redesigned DSP and sound processing. Just received them today from B&W. Yes, they are sold as refurbs but the item comes as if it were brand new in a sealed box, showing absolutely zero signs of usage and with everything in the box as if it were brand new. I suspect these are simply overstock that B&W is looking to unload that were never sold in the first place.
That all said, I have to say I'm very pleased with the sound quality so far, with a couple of small caveats. The bloated mid-bass does not exist in these cans and I find the overall frequency curve much more neutral than the PX8. Deep bass is slightly boosted per the Harman curve but very appropriately and pleasantly so. The mids are a bit more forward and balanced than the PX8. The highs are what I would call flatter and less compressed than the PX8...but a hair more "metallic" sounding than the PX8. Perhaps that changes when these are "broken in"....time will tell. That is my only caveat on sound quality so far. I found the PX8 to be rather "closed in" on width and depth (some call it soundstage but I'd argue that no headphone truly has soundstage as defined in the audiophile world), so comments I've read that say this PX7S2E lack width and depth don't hold water to me. If anything they are better than the PX8.
I'd take these over the PX8 any day of the week given their greater neutrality and given that the mid-bass hump doesn't get in the way of everything else.
The only other caveat I'd have is that the headband and earpads are what appear to be artificial leather rather than the real thing on the PX8s. To be expected at this lower price point. Otherwise, the build quality and aesthetics of these are very similar to the PX8, and the only other significant difference is the cloth as opposed to leather covering on the outside of the earcups. Simply exquisite at this price point.
In spite of other reviews, I find these sound better, more neutral and more engaging than the PX8s and the build quality is excellent. Equally comfortable as well, with the exception of the leather. The midbass on the PX8 was so offputting and excessive to me on so much of the music I listen to (acoustic jazz) that I just could never enjoy them. Listening to an acoustic stand up bass as part of a small jazz combo was just awful and bled into so much of the rest of the frequency curve. Solved here with the PX7S2E. Faster, tighter, more neutral bass.
There is no "adaptive ANC" on these, another bit of cost cutting. It's either on, off or transparency mode. Not an issue for me. I almost always run my ANC headphones on ANC Max.
All in all, I'll take these at this price over the PX8 any day of the week. I'd take them regardless for purposes of sound quality.