It's pricey but if it actually did Kato sound performance it would be worth it. The Kato is also $190. Many audiophiles would take better sound quality over ANC.

I won't be jumping on this as while I do trust Moondrop sonically for the IEMs their history so far on the electronics/usability side of it with TWS has been a bit spotty.

And you are right that the Samsung Galaxy Buds Pro / Buds 2 Pro are strong competition, with both the electronics side and the sonic side. But I think I'd probably put the Kato above for sound, if it did end up doing that.