Best over-ear headphones 2019: budget to premium

I honestly would like to know if there is a substantial difference between AirPods max vs same priced wired headphones using lossless (and extra with a dec). Like the Grado SR325x with 3,5 mm to lightning or even with an ifi zen dec for example. Does this really sound better or is the AirPods max so good with the computational audio that it’s not a substantial difference. Many thanks for any replies!!
 

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