I think someone should compile a list of headphones they think are the best. I only spend 180 for mine and if I could have gotten better for 80, I would have. When I feel my shipping and handling prices (of them being sent in) has reached half the price I paid for my headphones, I'll, hopefully, stop sending them in.

Headphones cost maybe 30c to 5$ to make right?
It may seem that they are losing money, but I highly doubt it.