There are several interesting threads on the forum (now getting old).
and
but you can probably find other threads, too.
I have the first-generation Microsoft Surface headphones. The 2nd generation does higher quality aptX audio as well as SBC.
Most reviews seem to pick the Sony WH-1000M4’s, which just came out as the successor to the 1000M3’s, as the (noise-cancelling) audio and battery life champ although some feel that the Bose QuietComfort headphones are still champ. The one thing Surface does have going for it are the controls but having been through a number of Microsoft devices that MS has now ditched, one has to wonder how far down the line Surface headphones (and the Surface Duo) are going to be. As you can read in the music and headphone thread, some folks don’t feel that noise-cancelling headphones are in the same ballpark as (wired) pure audio headphones for music listening, though.
@JordanK I own and have tested all three ReSound streaming devices and found a noticeable lag in audio starting with the PC+ as mentioned in my post above, none really with the Multi Mic or TV Streamer 2 but I didn’t want to make either of these devices a PC accessory. As a caveat to my testing, I was using a 2011 PC that didn’t come with BT on the motherboard but instead was equipped with a BT USB dongle. My test was also several versions of Windows 10 ago so that may have had something to do with the outcome. But I get no lag when using my Surface BT headphones to stream from the same PC. But I think if one could easily pull up past posts on PC+ used with a PC, one would find others users have found the same latency, at least in starting up the audio with a video. Maybe you’re using a Mac?