Sony LinkBuds S Truly Wireless Noise Cancelling Headphones are outstanding for use with the Handy, and well regarded generally as performing better than much more expensive options. They are also extremely light and comfortable.
Weirdly, I find their noise cancelling not that great when out and about, but really good for PC / Handy, so like all buds they are best at cutting out certain frequencies. I only use mine for Quest 3 + Handy. Also note that for gaming, bluetooth headphones suck because of latency, but for watching media there's no lag at all.
I prefer buds to over the ear closed types, for convenience and comfort. I'd say the buds cut out 65% of Handy noise and playing background music cuts out another 25% so although you can just about hear the motor, it's basically gone and immersion is complete.
