My 2025 was built last year before the "Sun & Sound" package was a thing apparently, but the person who special ordered it opted for the panoramic moon roof and the 14-speaker B&O audio system (that person did not take the vehicle after it arrived). For me as an older guy, and definitely no audiophile, I think this system sounds pretty good and better than the Bose system in the 2019 Mazda CX-9 GT I traded in for the ST.
There are some other posts on this site that say this system isn't really made by B&O but rather is just a licensing agreement with Ford and uses Ford speakers. The B&O website acknowledges their collaboration with Ford and gives the impression that their hardware is onboard, again, I'm no expert. Judging the quality of any audio system is a subjective thing and to each their own at the end of the day.