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I think this quote from DesignTechnica's review of the Bose QuietComfort 2 headphones is a fair encapsulation of almost every Bose product:

At an MSRP of $299, consider this a $100 worth of decent headphone, and $200 worth of noise reduction.

The only thing surprising in this quote is that Bose actually did something well besides making a small/good-looking product—the noise reduction is apparently pretty stellar.

Bose QuietComfort 2 [DesignTechnica]