Chris Ziegler at The Verge on the Samsung Level Over:
My current daily-use set is Beatsâ€™ Studio Wireless, a $379.99 model that also features ANR and goes head-to-head with the Level Overs: both are over-the-ear designs with Bluetooth support, optional wired use, phone controls, and price tags that are well beyond impulse-purchase range. Itâ€™s just that the Samsungâ€™s ANR is way better — the artificial hiss is far less noticeable, and itâ€™s so powerful that the effect can be a little unnerving the first time you turn it on. The outside world just immediately disappears, replaced with nothingness. (And unlike the Studio Wireless, the Level Overâ€™s ANR can be turned off if you so choose.)
The sound coming out of the Level Over is cleaner and truer than the bass-heavy Beats Studio Wireless.
Dan Seifert reports the Samsung Level On puts less pressure on your cranium than the Beats Solo 2, and with a more balanced sound. But David Pierce thinks the Level In is no match for the Beats Tour. Finally, Sean O’Kane puts the Level Box way over the wimpy Beats Pill 2.0 claiming Samsung â€œhit a home runâ€.
Samsung is going after Beats because Beats is now a part of Apple. And anything Apple Samsung’s gotta beat. Samsung 3: Beats 1.