Impedance levels vary (12 vs 16 Ohms), which can affect compatibility and audio output when used with different devices. There is a noticeable difference in weight (8g vs 3 g), which may affect comfort during extended use. SoundMAGIC PL21 and Sony MDR-EX110AP-B offer different noise cancellation capabilities (No vs NA), which can impact how effectively they block external noise. Both headphones are equipped with capable drivers that deliver balanced sound output suitable for music, calls, and entertainment. Both headphones offer solid battery performance, making them suitable for long listening sessions and travel. In general, both options are suitable for everyday use including music, calls, travel, and work-from-home scenarios. SoundMAGIC PL21 and Sony MDR-EX110AP-B are well-known options in the wireless headphone segment, offering a balance of audio quality, battery performance, and smart features. Both models support modern Bluetooth connectivity, ensuring stable wireless performance with compatible devices. The frequency response differs (15 - 22 000 Hz vs 5 Hz - 24,000 Hz), which can influence how well the headphones reproduce lows, mids, and highs.

Verdict: Both models are competitive, and your decision should be based on your usage needs and preferred features.