I own Sony 1000XM3s, and have since they were released. I've really enjoyed them. However, I like my AirPods Max much better, mostly because of their better UX around pairing/multiple devices and better onboard controls (digital crown vs. touch gestures).
I also own older Sony Bluetooth headphones, Sennheiser HD-650s, a pair of Bose QC-20i, and several other headphones ranging from cheap to mid-range. I'm confident I can judge what I personally prefer.
Oh, I definitely think the comparison would be unfair if price weren't part of the comparison. I'm just arguing that for me, the price premium of the AirPods Max is worth it, because they have things about them that make them more valuable to me. I'm by no means arguing that Sony's are bad. I've been very happy with them.
I also own older Sony Bluetooth headphones, Sennheiser HD-650s, a pair of Bose QC-20i, and several other headphones ranging from cheap to mid-range. I'm confident I can judge what I personally prefer.