When it comes to headphone design, Master & Dynamic has carved out a niche. The company’s signature look of metal and leather, immediately set it apart from the competition when the wired MH40 debuted in 2014. M&D followed up with a wireless version in 2019, giving its non-ANC (active noise canceling) over-ear headphones a modern update. Now the company is back with a second-generation wireless model, touting improvements to audio, battery and more.