The tech giant's upcoming headphones promise a more comfortable experience than its predecessor. We were able to confirm how comfortable the handset was – it felt more balanced and less hot – when tested at MWC. The device is also designed to be more immersive. It has doubled the visual field of its predecessor, which Microsoft says is like switching from a 720p TV to a 2K set for any eye, and has retinal tracking capabilities. As you can imagine, the handset will not be cheap: it costs $ 3,500, which is not very surprising since its target audience is corporate users and institutions.