If I wanted to buy over-ear headphones for $400 or less, I'd get theOppo PM-3headphones. After considering a total of 56 pairs and testing 20 with a panel of audio professionals, the Oppo PM-3s are the best sounding, most versatile closed-backed headphones for less than $1,000 we've ever heard. They blew away our entire listening panel. Closed-backed, with planar magnetic drivers (we'll get into what that meanslater), the Oppo PM-3s have a level of detail and clarity that none of the other headphones in this range were able to match.
Oppo PM-3 review: Closed-back planar magnetic headphones with incredible sound and comfort.