Well, if you boys were
truly aficionados, you'd realize that headphones come in three basic driver types, and it is THAT consideration which should direct your 'quest for the best', and not the Ferrari leather etc.
You got your voicecoils, your electrostats, and your planar magnetic type drivers. The best sonics IMO come from stats and the planar magnetics. The most efficient and therefore easiest to get good performance from less than 'robust' sources (like iPods
) are the voicecoil types.
Stats have been dominated by STAX for many years, although Koss made some great electrostatic headphones. They do everything well, but are an awkward shape (due to the shape of the panels) and which some find uncomfortable. And they are a teentsy bit bass shy. And of course not any amp will do -- they require special amps to provide the charging voltage. But they can
really deliver the good like nothing else.
Planar magnetics are
finally making a long awaited comeback (like direct drive turntables
) and are currently made by Hi-FiMan and Audeze (high priced) and Fostex (low priced). You'd also be well advised to try your luck on eBay (real aficionados are never too snooty to buy vintage), and see if you can steal a pair of the best ever 1970's -80's Yamahas for under $100 (and they come with headbands
signed by the famous Italian designer, Mario Bellini -- whoo, hoo!) These planar magnetic drivers are also called ORTHOdynamic drivers. 'Ortho' just means "the same all over" and indeed these drivers deliver the same SPL all over their surface as opposed to a "cone in a can" conventional headphone. They sound (to me) like electrostatics but with more bass (similar to the comparison of MartinLogan and Magnaplaner panels), and like all good speakers really do need a little more power
at least more than an iPod!
.