Best known for the impeccable attention to detail it lavishes on loudspeakers and, more recently, high-end headphones, Bowers & Wilkins brought its first true wireless headphones to market in 2021.

Bowers & Wilkins has unveiled the second-generation — or “S2,” as the brand calls them — versions of its 2021-released Pi7 and Pi5 wireless earbuds. The Pi7 S2 and Pi5 S2 look basically identical to ...