The author clearly does not understand the IP rating system. IPX7 has the SAME liquid ingress protection as IP57. The X means solid particle ingress (dust) is unknown or not tested while the 5 in the Buds Pro 3 indicates they tested particle ingress and found it "mostly" protected but not "dust proof."
Sound quality is likely very subjective. I found the Buds Pro 3 to have a much better sound as compared to the Buds Pro 2. Better being defined as "fuller, richer, clearer" not to mention louder for the same volume setting.
Overall very a disappointing "comparison shopping guide." I expected more from Tom's Hardware - I guess I shouldn't.