The other issue is that the staff expansion plans would soon make the current office a tad small, in which case I would have to incur expenses for moving to a bigger office. So, it is also about stretching out the usability of the current office with a one time expense.
Abt the Bose, the new ones (QC 15) are quite good in noise canceling (the construction does look quite cheap). Tried the QC 3, 2 years ago, didn't find them helpful enough, so I returned them. But the new ones are so good that I am keeping them, and this is from a guy who hardly ever buys $300 gadgets. You might want to check out the 15s
I use them more for noise cancellation than for music, hmm.. for a simulated private office environment :)