I used the Bose for about a year at my last employer (jets). I have since bought and use a Zulu for my new job (HP recip singles).
Comfort: I think the Bose is more comfortable, but only by a little. They're both very comfortable and pretty light, so there's not a whole lot of difference. It's kind of like comparing a leather seat to a sheepskin seat...they're both great to sit in, but one's a little squishier than the other
ANR: As far as ANR, I can't really compare them, as I used them on different types of aircraft. The Bose cut down jet wind noise so that you couldn't even hear it, and the Zulu's cut engine noise down to a nice hum, so that you can still here changes in the engine's rpm and power. Whether one would do better than the other in a given situation, I don't know. Personally, I would think they are about the same in this respect, both do a wonderful job.
PNR: They both suck at passive noise reduction. In both cases, it's better to not have a headset on than it is to wear them without ANR. Lightspeed says the Zulu's have good PNR because the cups are made of magnesium, yeah, that's a crock of BS.
Battery life: Again, can't really comment. The Bose's I used were panel mount, and I use rechargable batteries in my Zulus. That's a good idea, by the way, invest $15 or $20 in a few sets of rechargables, make sure they're charged before a flight, and you'll never have to buy batteries.
Features: Zulu wins, hands down. The Bose has ANR, and that's it. The Zulu's have audio in (great for cross countries) which, when ATC calls, doesn't completely go away, but reduces the sound by 85%, if i remember right. I love that, because you can still here the music when the trasmission ends, instead of it just going dead like it does with other systems. Along with that, the Zulu's have the FRC tech, which makes music sound a lot better, IMO. They also have bluetooth, which means I can make phone calls without having to get out my phone or taking off my headset. I've used this feature once to call our camera maintenance guys, and it was great because I didn't have to taxi back in, shut down our camera system or anything. I did some live troubleshooting with them while sitting in the run-up area. Saved me a lot of time and hassle. I think Sporty's has an adapter you can buy to add audio and/or plug in your cell phone with the Bose, but no bluetooth.
Price: This one is obvious too, the Zulu wins. $850 for the Zulu vs. $1000 for the Bose, plus $80 if you want the adapter.
So...which is better? Personally, I'd say the Zulu, though it depends on what you want. If you like added features and want to go with one that's a little less expensive, go with the Zulu. If you want something a bit more comfortable with a brand name, go with the Bose. Honestly, you can't really go wrong with either.
