I'll tell you what, though. I've owned many ~$400-500 sets over the years, and what I've really come to appreciate is the Hifiman Deva...which was (is?) actually pretty inexpensive. I'm sure there are others out there with more experience using planar headphones than myself that may have an even better example, or perhaps it has been surpassed by something else similar, but that's a set I suggest anyone try out. I've had open-backs before (which I typically don't like because I enjoy the bass resonance of closed-back), but never truly appreciated them until using those. I truly love them for what they are, although they are a little bit too big/loose for my liking. I would also suggest adding something like a hip-dac with x-bass, as open-back planars be open-back planars. They're nice alone, but really do get some nice help from a hardware bass-boost.
Surprises me too, not a mention of any of Hifiman, Auduze, or DCA planar cans. Hifiman is still doing an excellent job in the budget segment as you remember, you can pickup a Sundara for $300 and it delivers phenomenal sound.
No mention of the ATH-M50/X, which were iconic budget cans.
No mention of thee T50RP, which were modded into numerous other headphones and even spawned new brands from the experience some gained from modding them.
All in all their list is filled with a lot of nonsense. For example the Apple Airpod Max:
"Arriving after what felt like years of rumours, Apple’s first pair of over-ear headphones were pretty much what we expected – wireless, noise cancelling, utterly unique in some ways and, yes, expensive. But we didn’t expect them to sound
quite so good. We knew Apple was capable of sonic brilliance, of course, but the AirPods earbuds hadn’t been as sonically competitive as we’d have liked them to be at that point, and could any wireless performance really justify being twice the price of the current premium competition? The
AirPods Max answered that with a big fat ‘yes’, setting a new sonic benchmark and opening the gates for a new higher-priced segment of the market to emerge. A milestone in the history of wireless headphones, without question."
Most reviews agree that in general the sound quality is far below that of competitors. Not only are they not delivering a new level of wireless sound quality as their review laudes, they were beaten to the punch by Sony and Auduze with headsets like the Mobius so they aren't the first as the list claims. The mobius of which is only going to cost you $300, supports lossless LDAC wireless, and blows the Airepod max out of the water in regards to sound quality. Ain't even close. The Airpod Max just doesn't belong anywhere near this list, they are below average.
For some reason the YH-5000SE was put on the list even though the author admits they are very new and too early to put them on a best of list. If you are going to include a slot for innovators, that slot should have either gone to VRZ for it's model one which incorporates an acoustic lens which provides for the most accurate sound positioning of any headset I've demoed or the DCA Stealth, which is the first closed back headphone to replicate an open back experience through the use of metamaterial.
WhatHIFI is not a legitimate source for headphone reviews or awards.
"best headphones"*
*depending on user and the purpose of the headphones, are we talking commuting, podcasts while doing chores, blocking out coworkers on the warehouse floor or professional audio mixing?
All of the above except for pro mixing are suited to ANC headphones. Open backs are really only good in quiet environments while closed backs are a bit more flexible as they block out noise but not as much as ANC cans.
That's the one to get.
Then something like a 
) mentioned about the PR1 intially, and became a collaboration.
