The best tips available (when new)
I’ve tried the largest tips from every major brand. These tips, at the start of their life, provide better sound attenuation than any other. Second best is the largest Comply P-Series tip. These Ety tips do age faster than the Comply tips, so gradually these move to 2nd place relative to a Comply tip of the same age. But if your priority is the least possible incoming sound, and your ear canals are average to large, then a new pair of these is your answer. And this site has the best price I’ve found on them.