AirPods Pro with USB-C are still classified as 2nd generation AirPods Pro, although the earbuds have several new features.
Apple said that AirPods Pro with USB-C will support lossless wireless audio (20-bit @ 48 kHz), but only when connected to the Vision Pro headset. The company claims that only Vision Pro can deliver ultra-low latency thanks to its revolutionary protocol.
Also, AirPods Pro with USB-C now has IP54 protection for headphones and cases. It provides dust and splash protection.
AirPods Pro with Lightning are IPX4 rated for splash resistance only.
Source: Iphones RU

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