I’m going to take a contrarian position and recommend the David Clark 13.5 passive headset (assuming they still make them).

One day I pulled out my Bose Aviation X headset and found the ear yoke holding the ear cup to the headband had broken. Had to go on a trip, so I pulled out my 22-year old DC 13.5. Figured I’d use them until I either fixed or replaced my Bose headset.

That was four months ago. I’m sticking with them. The DCs are solidly built, more comfortable and reliable. Don’t need batteries. I unplug it, wind up the cord and throw it in the flight bag without worrying about breaking it. In a 175, my passive DCs provide more than adequate noise attenuation.

If I ever return to piston flying (especially piston twins) I’ll definitely go ANC. I found that ANC in a 175 is overkill, and really unnecessary. You’re protecting against wind noise, not the rumble of two, 200 HP Lycomings going full bore six feet from your head.

My opinion, your mileage may vary.