### Background and Conceptual Framework  
Vehicle structures are subjected to multiple sources of vibrations and noise [24], with the most prominent arising from engine operation and its auxiliary systems, the interaction of vehicles with the driving surface and airflow over the body [25]. Inside the vehicle cabin, the interior acoustics include a mixture of sounds from various acoustic sources [26] combined with reflections from surfaces and other objects. An effective acoustic strategy is based on the study of reverberations [27], which influences sound propagation and perception. From an engineering perspective, noise elimination and the management of sound and vibrations involve extensive research, which includes a phased cycle of testing, analysis and noise reduction strategies [28], considering that concepts of acoustic comfort are typically addressed in the final stages of production. A series of evaluations conducted by NVH (Noise, Vibration and Harshness) engineers [29] aim to proactively identify areas within the vehicle structure prone to increased vibrations and to pinpoint sources of unwanted noise. A predominant technique used to reduce unwanted cabin noise [30] involves the integration of acoustic absorption materials and fibroelastic damping layers within the structural framework. For many researchers [31; 32], a critical benchmark in ensuring acoustic comfort is achieving a specific coefficient of acoustic absorption under conditions of random incidence. Consequently, the acoustic absorption coefficient of production models has emerged as a fundamental performance criterion in automotive design. The dimension of acoustic comfort significantly subscribes to the overall comfort experience. In the field of comfort research [33; 34; 35; 36; 37; 38; 39], increased attention has been given to individual preferences concerning the quality of surrounding sounds, which are closely linked to individuals' well-being and productivity. Investigating acoustics in transport systems is an imperative condition established from the production phase [40]. This approach not only serves as an indicator of the technical state of vehicles, adopted since the late 1990s and early 2000s [41], and the external sound environment but also may have a crucial impact on the operational competence, concentration and psychological well-being [42] of passengers and particularly drivers in operation. Acoustic comfort in aircraft is a major concern in the aerospace industry [43]. Studies and research in the field [44; 45; 46; 47; 48; 49] aim to develop technologies and solutions for passive noise control, including through the improvement of absorbent materials, design and other interior components. Additionally, advanced methods of analysis and numerical simulation are used to assess the impact of different configurations and materials on cabin noise levels and to optimize the aircraft's interior design to enhance acoustic comfort. Similarly, exploring acoustic comfort in the context of military aircraft represents a critically important research aspect [50], given the extremely noisy environment characterizing the pilot's cabin. Thus, the adopted solutions [51; 52; 53; 54] involve a synergistic approach to passive noise control solutions with active noise control. Specifically, in a recent article [55], an active noise control (ANC) scheme for pilot headset applications in fighter aircraft was proposed. The suggested scheme addresses the noise environment inside the headset to achieve noticeable noise attenuation. It also integrates algorithms such as energy-based detection [56] to control the operation of the ANC system and variable steps to enhance ANC performance and make the system robust. At the same time, the issue of noise in railway vehicles concerns, on the one hand, the optimization of passengers' sonic experience and, on the other hand, harmonization with industry-imposed quality and health standards.