Nothing's Ear (3a) does something most sub-$100 earbuds don't. It can record straight to the buds themselves, no phone required. Pinch both buds and it grabs a buffer of whatever you're listening to, up to 60 seconds, and saves it to the Nothing X app with transcription and editing built in. A separate Call Recording feature captures up to two hours of an actual phone call or meeting through the mic, with a spoken alert letting both people know it's recording. All of this runs on just 32MB of onboard storage, small, but enough for short clips and calls without needing your phone nearby.
You also get 45dB noise cancellation, LDAC support for higher-quality wireless audio, and 42 hours of total battery life with the case, though that number drops with ANC turned on. At $99, that's a lot of hardware for the price.