Impedance levels vary (160 ohm vs 32 ohm), which can affect compatibility and audio output when used with different devices. Samsung 103B uses Bluetooth 4.2 while MadRabbit Bass-On supports Bluetooth 5.0, which can impact connectivity stability and efficiency. Battery life varies between the two (5 Hours vs 40 Hours), which affects how long you can use them on a single charge. The driver size differs between the two (NA vs 12 mm), which can influence sound depth, bass response, and overall audio clarity. The frequency response differs (2400 MHz - 2480 MHz vs 20 Hz - 20 KHz), which can influence how well the headphones reproduce lows, mids, and highs. Samsung 103B and MadRabbit Bass-On are well-known options in the wireless headphone segment, offering a balance of audio quality, battery performance, and smart features. There is a noticeable difference in weight (19 gm vs ‎37 Grams), which may affect comfort during extended use. In general, both options are suitable for everyday use including music, calls, travel, and work-from-home scenarios. Samsung 103B and MadRabbit Bass-On offer different noise cancellation capabilities (NA vs Environmental Noise Cancelation), which can impact how effectively they block external noise.

Verdict: Both models are competitive, and your decision should be based on your usage needs and preferred features.