The ROG Fusion gaming headsets have gone through many audio-first changes. Notably packing ESS dacs. The current Fusion II 500 and 300 come with an ESS 9280 Quad DAC for proper audio clarity and processing support.
It’s also fused with some AI magic to make life easier around noisy places. According to Asus, the AI Noise Cancelation creates a 40° acoustic zone in front of the gamer’s mouth that filters out distracting background noise from other directions. The AI is also trained to shush out around 500 million types of background noise, most notoriously your mouse, keyboard and chatty loved ones.