I just got myself a Lightspeed 30-3G headset. While on paper it compares pretty well with the Bose (in some frequencies it provides slightly better protection), its strength is in its passive protection.
It's a chunky piece of work, not as slick as the Bose, but that's because it provides decent passive protection (better than most purely passive headsets), as well as ANR.
It has the ability to accept mobile phones, as well as CD/MP3 players. When a radio call kicks in, the headset attenuates the volume of the phone/CD/MP3 player.
I haven't used that feature yet, but I've found the ANR to be brilliant. You can still hear the engine noise, but at a much reduced volume. You can still hear enough to be able to feel out any potential problems.
The passive protection is pretty good too, as good as my old passive DCs (like wearing a Meccano set over my ears), but much more comfortable.
Lightspeed are putting out their answer to the Bose as well. I can't remember offhand what the model is called, but it's clearly designed to tap into the Bose market (it looks pretty similar).
At under half the price (I think they were around US$550 +p/p from the States), I reckon the 30-3G is as good as the Bose. The only downsides are the size (no big deal if you don't mind looking a bit like Mickey Mouse), and the plastic construction (I'm not planning on swinging it around my head by the cord, and bouncing it off brick walls).
Lightspeed offer a 5 yr warranty, but through the research I did before I bought them, there were plenty of pilots saying that Lightspeed accepted warranty jobs after the 5 years had run out, and were pretty happy with the service (headbands, ear seals etc. replaced for free, as well as repairing the initial problems).
I'm pretty happy with them so far.
