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Every wireless headset carries a battery, a radio and an amplifier inside the earcups, which is why they weigh more than a cabled equivalent and why comfort engineering matters so much at this end of the market. The good ones distribute that mass across a suspension band or a wide, soft headband rather than concentrating it on the crown.
Beyond the radio itself, the practical differences show up in the small things: whether you can hear your own voice while the cups are sealed, whether EQ settings live on the headset or only in a desktop app, and whether the unit keeps playing while it charges over USB-C.