Where They’re Similar
Both AirPods Pro and Powerbeats Pro feature an Apple H1 chip for seamless pairing and Hey Siri support. They’re also both rated as IPX4 dust- and water-resistant, which means they can survive most splashes of liquid.
Audio quality is also going to be much more similar than, say, comparing normal AirPods to Powerbeats Pro. While AirPods Pro feature ANC and a new Adaptive EQ, expect similar “in-ear” audio quality.