Odi Productions
In this article, I’m going to share my HONEST Focal Bathys MG vs Dali IO-12 vs Bang & Olufsen Beoplay H100 comparison, as someone who has purchased each of these headphones with my own money.
I’ve conducted thorough testing of these headphones, and I will break down a winner for each category including:
- Comfort and Fit
- Features
- Battery Life
- Noise Cancelling Performance
- Sound Quality
- Value
I’ll be sharing my critical opinion with 10 years of experience as a professional music producer, audio engineer, and tech journalist. I also run the RecordingNOW YouTube channel with over 19,000+ subscribers and over 4 million+ views, where you can watch the video versions of all of our reviews and comparisons.
Let’s dive right in!
Sony WF-1000XM6 vs Samsung Galaxy Buds4 Pro Comparison in Short
The Focal Bathys MG, Dali IO-12, and Bang & Olufsen Beoplay H100 are indeed 3 of the best-sounding wireless headphones we’ve tested to date, with the Focal and Dali in a slight tier above the Bang & Olufsen. The H100 has the best noise cancelling performance, practicality, and most premium build quality, but worst comfort. The Dali IO-12 is the overall #1 in sound quality we’ve tested, but arguably least practical. The Bathys MG is the best all-arounder and is also the cheapest.
Order HERE for the LOWEST PRICE AVAILABLE (Do NOT pay retail):
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Sound Quality
Right off the bat, these are supposed to be some of the best-sounding wireless headphones in the market today.
And with a combined retail price of over $5,000 USD… they better sound amazing, at that.
Before we dive into sound profiles and the full sound test, I want to discuss the technical specifics that will play a factor for these headphones’ sound quality.
Both the Focal Bathys MG and Dali IO-12 support the hi-res codec of aptX Adaptive that goes up to 24-bit/96kHz.
Unfortunately, the Bang & Olufsen Beoplay H100 does not currently support any hi-res codec, although it was originally supposed to add LDAC via a firmware update.
So immediately, that’s a bit of a point against the H100, and is truly head-scratching considering the massive $2,200 USD retail price.
That said, they do still sound great in AAC which we’ll get to.
Next, all 3 of these headphones support Lossless Audio via Wired USB-C cable, and I can confirm that the sound quality improves noticeably with all 3 in wired mode.
To conduct this test, I used my Questyle QCC Dongle Pro to unlock aptX and LDAC support:
![Questyle QCC Dongle Pro [MFi Certified] USB-C Bluetooth Audio Adapter with LDAC,aptX Lossless&aptX-Adaptive,Low Latency Bluetooth 5.4 Dongle for PS5,Wireless Lossless Transmitter for PC/Headphones](https://m.media-amazon.com/images/I/21jT-Cm5ZVL._SL500_.jpg)
If you’re an iPhone user, or if your phone doesn’t support aptX codecs, then I highly recommend you pick up the dongle above which will cover both LDAC and aptX Adaptive high-res codecs. It’s the only one of its kind that supports both, to my knowledge.
Sound Profile Comparison
- Focal Bathys MG: Neutral dark, mid-range focused, warm, musical, smooth treble
- Dali IO-12: Neutral bright, treble-forward, lively, musical
- Bang & Olufsen H100: V-shaped consumer-friendly, bass and treble-forward, sharply detailed, “fun”
Hopefully the above gives you a gist of each headphone’s flavor, and I’ve gotta say, they really are 3 distinct flavors from each other.
I would say the most balanced tonally is the Bathys MG, which strikes me as the most neutral and “reference-like”, along with having the most accurate and realistic timbre.
Full Sound Test
Let’s get this out of the way first: These truly are the best-sounding wireless headphones we’ve tested to date, in a growing list of over 40+ premium models.
In particular, the Dali IO-12 and Focal Bathys MG are even a slight cut above the H100, in my opinion.
The H100 is still excellent, and is on par with our “best sound quality” award-winners of 2025, the Sennheiser HDB 630 and Bowers & Wilkins Px8 S2.
It doesn’t help that the H100 doesn’t support any hi-res wireless codecs, but after listening in all 3 in wired mode, the drivers and tuning of the Dali IO-12 and Bathys MG are superior to my ears.
Bass
All 3 have some of the cleanest and most controlled bass in the class, and are all satisfying to listen to.
Surprisingly, I think I prefer the H100’s bass the most due to strong sub-bass response, followed by a very punchy and dynamic mid-bass in the Bathys MG.
The Dali IO-12 produces very clean bass, but needs to be turned into “bass mode” to compete on quantity and slam with the other two. Still, it’s very clean and controlled.
Mids
No doubt, this is where the Bathys MG absolutely shines.
While the other 2 headphones are a little bit more treble-forward, the Bathys MG is fuller across the mid frequencies leading to the most natural and realistic timbre for vocals and instruments.
Next, the Dali IO-12 has some beautiful detail in the mids as well, and is a bit warmer with better timbre than the H100.
I’d say this is the H100’s “weakest” aspect due to its V-shaped profile.
Treble
Here is where the Dali IO-12 and H100 shine a little more than the Bathys MG.
The IO-12 has arguably the most impressive treble I’ve heard in a wireless headphone.
Supremely-detailed with airiness and sparkle that is infectious to listen to.
The H100 is also so detailed in the treble, with great separation and layering.
The Bathys MG is darker-sounding than these two, and while it has good treble detail, it opts for a much smoother presentation that is not as forward.
Overall
All 3 of these are the most open-sounding wireless closed-back headphones in terms of soundstage.
Specifically, I’d say the Dali IO-12 is the most open-back sounding wireless headphone to date, on account of Dali’s background in loudspeakers and the goal to infuse that experience into a headphone.
The prices of these 3 certainly draws eyebrows and healthy skepticism, but hearing the sheer sound quality does begin to justify the price a little bit.
I have the IO-12 just beating out the Focal Bathys MG, with the H100 a slightly distant third.
Focal Bathys MG Score: 9.7 out of 10
Dali IO-12 Score: 9.8 out of 10
Bang & Olufsen Beoplay H100 Score: 9.5 out of 10
Winner: Dali IO-12
Comfort
Here are the weights of these 3 headphones compared to some competitors, using our in-house scale:
- Bowers & Wilkins Px8 S2 – 312.0 grams
- Sennheiser HDB 630 – 313.4 grams
- Bowers & Wilkins Px8 – 320.1 grams
- Bang & Olufsen H95 – 323 grams
- Focal Bathys – 350 grams
- Focal Bathys MG – 365.5 grams
- Bang & Olufsen H100 – 375.6 grams
- Dali IO-12 – 379.4 grams
- Apple AirPods Max – 387.8 grams
As you can see, these are 3 of the heaviest headphones we’ve tested to date, outside of the Apple AirPods Max.
That said, they are all more comfortable than their weight suggests, and they do a good job of hiding that weight with strong cushioning and headband design.
The most comfortable pair for me is the Dali IO-12 which also happens to have the largest earcups, but also the most relaxed clamping force.
My only gripe is that the tips of my ears slightly touch the interior fabric of the IO-12. Pretty minor but worth noting if you have larger ears.
Secondly, the Bathys MG has improved upon the original Bathys in the comfort department, with more relaxed clamping force, and better cushioning on headband and earpads.
Lastly, the H100 has the firmest clamping force of the 3, and that weight is felt the most.
I could still wear the H100 for an hour or two no problem, but it does leave me wanting more compared to the other two, especially in back-to-back tresting.
Focal Bathys MG Score: 8.5 out of 10
Dali IO-12 Score: 9.0 out of 10
Bang & Olufsen Beoplay H100 Score: 8.0 out of 10
Winner: Dali IO-12
Features / Battery Life / Build Quality / Practicality
Features
For features, I have already mentioned that the Bang & Olufsen H100 is the only one to not have high-res codec support, while the Focal and Dali supports aptX Adaptive.
Aside from this, all three headphones share a lot of features like noise cancelling, transparency mode, and Lossless audio via Wired USB-C.
One thing worth mentioning is that the Dali IO-12 is the only one without a companion smartphone app, so there’s no way to customize controls, apply custom EQ, or similar.
Personally, I think this is a knock against the IO-12 as every other wireless headphone I’ve tested has a smartphone app that is rather useful.
Battery Life
All three headphones are between 30 to 35 hours of battery life on a single charge:
- Dali IO-12 – 35 hours (ANC on)
- Bang & Olufsen Beoplay H100 – 34 hours (ANC on)
- Focal Bathys MG – “Over 30 hours” (ANC on)
These are all slightly above-average battery life ratings, and line up with our testing.
The Dali IO-12 has a very slight battery life advantage.
Build Quality
Judging by the price, you’d expect build quality and materials to be as premium as ever, and thankfully, they indeed are.
All 3 of these headphones use a mixture of metals and genuine leather, with the H100 also adding a scratch-resistant glass to the earcups and titanium drivers.
The Bathys MG features magnesium to go along with its drivers as well.
Of the 3, I find the H100 to be the highest build quality and most premium materials.
Practicality
Interestingly, the H100 is the one headphone that I think is the most practical due to both its smaller form-factor and least-ostentatious design.
The earcups on both the Dali IO-12 and Bathys MG are downright HUGE, with the IO-12 being particularly massive.
The H100 is the one I would feel the least self-conscious wearing out in public, as the other two would probably draw too much attention for my tastes.
Focal Bathys MG Score: 9.0 out of 10
Dali IO-12 Score: 8.0 out of 10
Bang & Olufsen Beoplay H100 Score: 9.5 out of 10
Winner: Bang & Olufsen Beoplay H100
Noise Cancelling Performance
These headphones are not particularly known for their noise cancelling compared to the flagships like Sony WH-1000XM6 and Bose QuietComfort Ultra 2, and I can confirm that these aren’t on that level.
That said, all three have fairly usable ANC and are in that “good enough” category for my needs including travel and focusing on work with office chatter.
Of the three, the H100 has the most impressive noise cancelling, and starts to get towards that level of the “elite” options in the class.
Next, the Bathys MG is slightly improved over the original Bathys, while the Dali IO-12 is the least-effective in my testing.
Focal Bathys MG Score: 8.0 out of 10
Dali IO-12 Score: 7.5 out of 10
Bang & Olufsen Beoplay H100 Score: 8.5 out of 10
Winner: Bang & Olufsen Beoplay H100
Value
Now here’s one category that will no doubt bring all three of these “luxury” headphones down.
Starting with the cheapest, the Focal Bathys MG retails for $1,499 USD but is currently on sale for around $1,400 or so.
Next, the Dali IO-12 retails at $1,750 USD.
The most expensive is the Bang & Olufsen H100 at a whopping $2,200 USD. It’s interesting to note that the H100 actually debuted at $1,549 USD, a price that would’ve fared much better in this category.
All in all, none of these are good values, but the Bathys MG is the most compelling package for the money.
Not to mention the cheapest by hundreds of dollars.
Focal Bathys MG Score: 6.5 out of 10
Dali IO-12 Score: 6.0 out of 10
Bang & Olufsen Beoplay H100 Score: 5.0 out of 10
Winner: Focal Bathys MG
Overall Scoring Breakdown
- Best-in-class sound quality
- USB-DAC mode
- Premium build quality
- The Price
- There’s much better value buys
- Not the most practical
- Noise cancelling can be improved
- Best-in-class sound quality
- Great comfort
- Premium build quality
- The Price
- There’s much better value buys
- Bulky, large earcups
- Average Noise Cancelling performance
- Fun, detailed sound quality
- Best build quality tested
- Strong noise cancelling performance
- Expensive!
- There’s much better value buys
- V-shaped tuning not for everyone
- No high-res codec support
Our Verdict: Focal Bathys MG
If we were to remove price from the equation, all three of these headphones are seriously impressive products in their own right.
But the Focal Bathys MG jumps out to me as the most “worth it” of the three, and the best all-arounder when we factor in all of the categories.
The Dali IO-12 is the best-sounding wireless headphone we’ve tested to date, but falls a little short in the other categories aside from comfort.
The Bang & Olufsen H100 is actually a beautiful product that I found to be the most “practical”, but its astronomical pricetag has me second-guessing its worth.
If you have the means to afford one of these ultra “luxury” headphones, I will say that they are some of the best products we’ve tested thus far.
If you want to save money, a couple solid alternatives (at least for sound quality) would be the Bowers & Wilkins Px8 S2 at $799 USD, and the Sennheiser HDB 630 at $499 USD.
Lastly, if you’d like to save some money and keep supporting RecordingNOW.com’s 100% independent, unbiased reviews, do consider using some of our affiliate links below to shop and even just compare prices. We purchase all products we review with our own money to maintain the highest level of integrity, and your support goes into that plus a continuously improving site experience.
Order HERE for the LOWEST PRICE AVAILABLE (Do NOT pay retail):
Disclosure: These affiliate links may provide a discount and in return, give us a commission in order to keep this website 100% independent to ensure honest unfiltered reviews 🙂
How We Tested and Our Methodology
RecordingNOW.com is a 100% independent publisher with over 10 years of experience testing and reviewing consumer electronics and headphones.
We currently purchase the products we test with our own money, and are not paid by any company or manufacturer to influence our opinions or decisions.
After purchasing the product, we conduct up to hundreds of hours of detailed hands-on testing in a controlled, acoustically-treated environment.
ODi Productions is our resident expert and author of this article, with 10 years of experience as a professional music producer, tech journalist, and audiophile.
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