The new Apple AirPods 3, which cost $180, do not have Active Noise Cancellation (ANC), but the $200 Beats Fit Pro do. Both support Spatial Audio to boot. The new Beats buds are are True Wireless Headset with secure-fit wingtips, which promise to keep the buds in place even during workouts. Speaking of, the buds are water and sweat resistant (IPX4). Beats Fit Pro with secure-fit wingtips and Active Noise Cancellation The Beats Fit Pro feature Spatial Audio with head tracking for music, movies and games. These are powered by the same Apple H1 chip as the AirPods, by the way,...
Source: https://www.gsmarena.com/beat_fit_pro_unveiled_200_tws_buds_with_anc_and_spatial_audio-news-51665.php