According to @OnLeaks, the Nothing Ear (2) supports Bluetooth Multipoint, so you can connect to two devices at the same time without having to switch between them. This is useful, for example, to be able to have voice chats on your smartphone and play a video game on the Steam Deck at the same time.
Active noise cancellation (ANC) gets new personalization options. How exactly these work is still unclear, but users should at least be able to adjust the ANC strength. The transparency mode is taken directly from the previous model. Also new is the revised equalizer, which can be used to better adapt the sound of the Nothing Ear (2) to your own taste. A “Find Earbuds” feature makes it easier to track down the fully wireless earbuds via the dedicated app.