For a price of $39 and with all the upgrades from the previous release, they really are a good deal. As someone who has invested in quite a few audio products, the sound clarity is a bit lacking compared to $39 wired headphones but its roughly what can be expected at this price. But the convenience of having separately usable buds with audio, phone and track controls on the buds as a touch feature are really useful when convenience is more important than sound quality.
Comfort is ok, the tips fit well though if you have small ears you might feel they are a bit chunky. They stay well in the ear.
The case is very nice, buds are really easy to put in and take out despite what I thought before. The lid feels like it can be broken if you want to but otherwise its solid.
If you're looking to try out TWS earphones, these are a really solid entry level model that gives you some extra functionality over the other competitors.