EarFun Air Pro 3 wins overall with superior ANC (43dB vs P40i's milder modes per RTINGS) and LDAC hi-res support, though Anker Soundcore P40i leads in total battery life by 15 hours. The EarFun better suits noisy commutes while the P40i fits long-haul travel needs. Both score well for budget ANC earbuds under $60.