Just received my pair from UK-Amazon. Definitely an improvement over the XM2s (which I managed to sell taking a small hit from the original price) in terms of comfort as there is a lot less clamping force and the lower weight combined with softer/more padding makes these headphones feel very light. With the XM2s I have tried on a pair of Bose QC35 IIs a few times and the Bose do feel lighter&softer although so much so that they actually felt weird on my head (it felt like I wasn't wearing headphones but some sort of ear flaps. The touch controls have taken a step back from the XM2s as it's both harder and less comfy to swipe, tap or cover the right cup. With the XM2s I didn't really have to touch the cup to get Quick Attention but with the XM3 I have to make good contact with the right cup with my palm. The overall structure is plasticy but a lot less creaky than the XM2s.
The SQ seems clearer with more presence when compared to the XM2s. Oh yeah, the bass... It's indeed too punchy and all-over-the-place. However, using my Anroid phone's built-in EQ and my Mac's eqMac2 EQ app, I was able to get the bass under control. The ANC is amazing. Just now I have a loud dish washing machine running. Using the XM3s I cannot hear it. When I go right next to it, I only hear a very faint humming sound.
I tested the mic with a voice recorder app. I'm glad to report that the recording did not have any echo. There was a slight effect of 'muffled' sound (like someone had put a cloth over the mic) but I did hear every word I had uttered clearly. I'd imagine I don't have to return my unit as the issues some have reported seem a lot worse and no-one seems to be saying that a perfect unit would have a mic that would produce crystal-clear sound.