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As far as features are concerned, the Phiaton PS 300 headphones are better than the Bose QuietComfort 3, as they include noise-canceling functionality, but can actually be used without this feature activated. So, if your battery runs out mid-flight, you won't be stuck without music. Not that you'll have to worry about the battery dying anyway, seeing as how Phiaton includes an extra rechargeable cell in the package.

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