Before I begin detailing the sound, I have to note that there is little to no difference between using the headset wired or via Bluetooth. The Bluetooth connection was also robust, and I never had any problems with pairing or sudden dropouts.
Now, for the headphones themselves, I am a bit conflicted. Samsung had designed a powerful, slightly aggressive, "fun" sound-signature that you either enjoy or find absolutely frustrating. I am in the first camp, I have no problem with a powerful bass, and a sharp treble, as long as the mid-range is present, and there's a great deal of quality to be had.
The large-ear cups provide above decent noise isolation, without the added noise cancellation, which I am not thoroughly pleased with. Level Over also comes with a pleasing soundstage, a powerful bass, with a proper punch behind it, a sharp, sparkly treble, and a slightly under-represented mid-range. 'Tis true, a neutral response is rarely employed in consumer grade products, and I am one of those people who believes fidelity doesn't necessarily mean musicality. Yet, I have to concede a proper midrange makes the overall listening experience better.
I had 3 very different cans to compare the Level Over with. The first is a Sensei Momentum Over-ear, which I consider the standard of travel-friendly headphones, second is the Philips Fidelio L2, and lastly, Beats by Dre Studio Wireless, which I had to borrow, since they weren't part of my collection.
Samsung Level Over has an impressive bass. It's potent, it carries a nice range, and it has a powerful punch without feeling booming or muddled. It's probably the best bass I heard on a wireless pair of cans.
It most assuredly crushes Beats by Dre with its muddled, overbearing bass, and while it doesn't retain the same clarity and speed of both Fidelio L2 and Sennheiser Momentum, it's not that far behind either.
Mids are pleasant, though slightly under-represented. However, the clarity is somewhat impressive, with warm vocals and nice instrumental separation. There is a lack of emphasis however, and I often found myself amping the volume to hear the vocals better.
Now, there's no reason to compare Level Over with Beats Studio, because the tangled and muddled mid-range in that overpowering bass, loses a lot of detail along the way. As for Sennheiser Momentum and Fidelio L2, well, they're at least one step above in terms of detail, musicality, and emphasis.
The high ends is a bit off, in the sense that I would say it's a bit brash (it can also cause fatigue after several hours of listening), but it carries a great deal of detail, with a splashiness that cannot be matched by Beats Studio, or other wireless cans, like the on-ear Jabra Revo.
The Closed back design has a nice spacious sound-stage. While it doesn't have the same depth & width as Fidelio L2 (which is something to be expected considering the closed-back design), it has decent separation, and stereo-imaging.
Connection & Battery Life
As I previously mentioned, I had no problems with wireless connectivity. I had no random dropouts, no interference, even in a wireless laden environment, and no pairing issues. I used a Samsung Galaxy S1 and a Huawei Ascend P2 mobile device, and I had no problem with either device. As for battery life, the headphones lasted about about 15 hours spanning 2 days of wireless use: 7 hours in one day, and 8 in the second. That is quite impressive.
The headphones features a microphone in the right-cup, and an in-line one. Unfortunately, there is no way to mute the mic, and that might be a problem. Other than that, I can't say I had any problems with it.
Touch-Pads & Features
As this is a premium device, it comes with touch-pads, NFC and active noise-cancellation. The touch-panel, available on the right ear-cup, is probably the most responsive one I tried until now, considerably better than that on Jabra Revo, and even accurate than Parrot's Zik.
Lastly, there's noise cancellation, and this is the only thing that I genuinely didn't like. It lessens certain surrounding noises, bass and mid-range to be specific, but it doesn't accurately cancel them out. Not only that, but it also comes with a noticeable hiss, especially in calls. In music, it's not as potent, but it's still there, and it might drive you mad after several hours.