For $49.99, you get an ANC wireless (Bluetooth v5.0), and hi-res audio headphone w the same 40mm driver as the W820NB Plus.
Here is a little comparison if it helps,
comparing the W820nb plus w W820nb, the plus is better in
Bluetooth, v5.2 vs v5.0
ANC depth, around -43db vs -38db
ANC playtime 33hrs vs 29 hrs
Quick charging is available on the Plus.
Audio codec SBC, LDAC vs SBC
Yes the plus is slightly better, but for 50 bucks, not sure how you can beat that. =]
This may be the model that only can connect to one device at a time if you need more than one connection.