3M Peltor Comtacs are the US military standard, has greater support and accessories, but are quite pricey.
MSA Sordins are much more popular amongst smaller LEO branches and elsewhere around the world, due to their much lower cost.
They both "cut" high decibel noises differently. Comtacs "clip" the noise into absolute silence when it breaks the 82dBa level, whereas Sordins "compress" the noise down to 82dBa.
For this reason, many shooters prefer Sordins, because it allows them to continue communicating with people around them, even with active gunfire occurring around them. With frequent gunfire occurring around you, the Peltor sound will cut in and out, which some shooters don't like.
Up to your personal preference. They're both solid products.
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