[8] "Got Nothing to Prove", one of the deluxe edition bonus tracks, was initially recorded as a demo in 1966, but was ultimately discarded by their manager and producer Kit Lambert due to lack of emotional resonance in the lyrics.

[12] Conceptually, the album tackles the struggles of being an elderly rock musician, as The Guardian writer, Alexis Petridis noted.

Senior Rolling Stone writer, Kory Grow, called WHO, "classic rock comfort food" and commented on its nostalgic feel: "Townshend and Daltrey...can still summon their inner Who-ness in their mid 70s.

"[15] The album cover was designed by pop artist Peter Blake, whose work includes the band's Face Dances and The Beatles' Sgt.

The 22 squares depict some of the band's influences and symbols of their career and culture: Who has received generally positive reviews from critics.

"[29] Gorondi continued his praise by stating that the dominant reasons why the album was "such a joy" were due to "Townshend's songwriting and guitar playing and Daltrey's superlative singing.

According to Matthew Taub of Consequence of Sound, some tracks are "not particularly well conceived", citing songs such as "Detour" and "Hero Ground Zero", as "just sit(ting) there" or "feeling more like an intermission".

'"[31] NME journalist, Mark Beaumont, similarly noted this theme with the track, "I Don't Wanna Get Wise": "...(it) almost reads like a 75-year-old Daltrey talking to the drunk and tardy 20-year-old who sang 'My Generation.