I am confused, did you not mean by ‘our target now fully complies with the latest research by Harman’ that you’re gonna use Harman? cuz the RTINGS 2020 target looks rather different to Harman, also what are the advantages of using this target vs something more standardized like Harman?
The Bose are slightly better for home theater mostly due to their more neutral default sound (which caters better to all genres/movies), and they’re also a bit more comfortable so you can wear them a bit longer than the Sonys on average. However, both headphones have above 200ms of latency which won’t be ideal for watching videos since you may notice the slight sync issues, but if that does not bother you, then the WH-1000XM3 are a better choice especially if commute and traveling is your second most important use case. Also, you can always EQ the Sonys to better match what you are listening to.
I recently connected both the XM3’s and the XB900N’s via Bluetooth to a SONY X900F TV and also to their X800 4K player. Happy to report no noticeable latency / syncing problems no matter what I was watching. Cable/Netflix/Disc. FYI