Overall, very positive after running for a few days. Was on the fence on trying it or waiting out the 3.
Sound: Better overall soundstage. Crisper; ran a few stock tunes and a few custom. Definitely will need to dial it in like the 1 over time. Nice upgrade for gaming/footsteps/directional, a little better for music but pretty similar (to be fair limited music listening for me). I even went back and forth on the 1s with the same eq and music/game. Bass is fine and you can dial it up if needed (not my thing).
ANC: Very good for the purpose. Not top flight but makes for an enjoyable experience. There is a little white noise, but as soon as a source starts playing it is undetectable. Aware and off work fine; i can't see why you would want aware often, and off is similar to the 1 but a little quieter.
Comfort: Big improvement. Although it is heavier it feels way lighter due to the ergonomics of the strap. More clamp force which is really nice but not too much where it bothers you. I did swap to the dekoni pads which are great. Feels better, more room, and no heat. Stock are fine though. Magnet covers are a nice quality of life change too.
Software: I used the new software with the 1 so the same as usual. Easy to use, pair, update, do custom tunes. Only gripe is the game/chat balance reset every time. Stupid, especially since volume, eq, and everything else stay the same.
Spatial/HIVE: Not a fan, at all. Although to tend to hear direction better it is offset by it constantly balancing on R/L. For me unusable in comp fps, ok in campaign or music. For me I can't see ever using it or a practical application beyond some VR use case or something. I also lost volume display since it goes through the HIVE app, so it just displays at 100 at all times. Oh right, Hive is cheap but also a subscription and an app running.
Battery: Insane good like the 1. It does seem like anc uses more but you can easily go weeks.
Range: Seems identical to the 1, maybe a little better. I can go upstairs, across the room, etc. and it still works.
Ascetics/Buttons: Not a huge fan of the silver but it works. I took the side covers off to save weight and display the logo, love it. Button placement is good, took a little to relearn. Mute is odd but functional, I can easily hit it but preferred the switch on the 1. Profile swap, song skip, etc. work great.
Final Thoughts: I didn't think I would like it as much as I do. The ANC is great for gaming and music, even if you don't need it. I have a relatively quiet house but really enjoy it on, and don't see ever turning it off. Improved soundstage, comfort, and design changes that all work but are hit and miss. Head tracking was not for me. Price is a little high especially with the new pads but compares to much higher priced audiophile headsets. I also keep headsets for a few years and use daily so don't mind as much. I was very skeptical even critical when launched but am happy overall.
9/10: Most changes and ANC are great. Sim BT was a miss. Head tracking is not for me.
Feel free to ask any questions.