Anker Soundcore Life Q35 ANC wireless Headphone - Blue - £79.99 delivered @ Costco

Great value at £120 so £40 off makes them superb valueWon't have absolute best ANC like XM4 or above but those are 3x the price, whether this is worth it is up to you

LDAC support for high quality audio is the real bonus at this price (edited)

Makes Airpods Max even more overpriced, £550 headphones and not supporting a single high quality codec

Can't blame Apple fleecing their customers if fanbois are willing to get ripped off (edited)

The Anker Q35 are decent for wired gaming. They come with a TRS to TRRS cable with a built-in microphone, so you can use them wired on PC, PlayStation, and Xbox with full audio and mic compatibility. They also have a comfortable fit and a good overall mic performance. You can even customize their sound using their companion app's graphic EQ and presets.

The Anker Life Q35 are compatible with Bluetooth-enabled PCs. However, their latency is too high to be suitable for wireless gaming. They also can't be used wirelessly with PS4 or Xbox One consoles.

Hope that helps but Santa's plan B of keeping them for yourself isn't bad either (edited)