i've tested both the Bose X and Lightspeed Zulu, and must say that there is no noticeable difference in ANR performance. in terms of comfort, both are very light, with the Bose probably a tick lighter. clamping pressure is comfortable on both models. bluetooth is a nice added bonus, but to be honest, not really a necessity unless you think you need to use your phone whilst on the ground....once airborne, you'll be in and out of service anyway. I eventually went with the Zulu, and have not looked back since. you pretty much get equal value at a lower price. the warranty and service is top notch...had an issue with the cabling on mine a few months after I'd bought it, called up lightspeed aviation in the US, sent it overseas, received it back two weeks later, and was reimbursed for all shipping costs.
either way, both headsets are awesome. lightspeed zulu comes with bluetooth and at a lower price, which persuaded me to go with their flagship model. haven't regretted this choice thus far.
happy shopping!