While Sony is putting the finishing touches to the WH-1000XM4, Microsoft has been spotted certifying new Surface Headphones. Possibly called the Surface Headphones 2, the noise-cancelling headphones will offer up to 20 hours of battery life, improved head tracking, Bluetooth 5.0 connectivity and aptX support. There will be no design changes for the new Surface Headphones, though.
https://www.notebookcheck.net/Microsoft-readies-new-Surface-Headphones-with-20-hours-of-battery-life-improved-head-tracking-Bluetooth-5-0-and-aptX-support.463391.0.html