"Performance of seven consumer sleep-tracking devices compared with polysomnography"
Sleep. 2021 May PMC8120339
Seems to accurately analyze them. Conclusion "Device sleep stage assessments were inconsistent."
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8120339/
This research was funded by the Office of Naval Research, Code 34. (see also Disclosure Statement)