Anker liberty 4 NC are excellent. Here they're often around 60€. Can be paired with 2 devices simultaneously or use ldac.

I also have the Sony reference over ears headphones and can not notice enough difference for the huge price difference. Since the anker earbuds work so well for me I wanted to 'upgrade' to the Sony earbuds but I noticed no notable difference in audio quality nor anc capability but had regular issues where left and right earbuds behaved erratically (eg left anc on right not) which I seriously never had with the anker ones. So I sent the Sony ones back...