"A spec sheet full of promises that physics and pricing struggle to support."
The '120H Playtime' is a best-case scenario with key features turned off. With ANC enabled, the battery life will be significantly shorter, though still likely a respectable 50-60 hours.
A buyer prioritizing maximum possible battery capacity for a sub-$100 price, who is willing to overlook dubious marketing and gamble on the unverified performance of an unknown brand.
Anyone who expects performance to match the advertised numbers, particularly the 45dB ANC claim. Established brands offer more reliable, honestly-specced products for a slightly higher investment.