Cleer NC Headphones

Bose has the power to design their own products especially when you are dealing the margins Bose deals with. There isn't a chance even the QC35 IIs cost $400 to make (CAD). Or even half that actually. Bose are detailed, they aren't flat though, I'm not a big fan, and for the money you can get much better bang for buck. Although their noise cancelling is still the best by far, and their support and easy if use adds value

Most on the lower end yes, companies will design a product and instead of selling it themselves, they will sell it to other brands to sell. Very common all over all types of market.