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Budget: None
Preference: Whatever dubstep lover's like
Form Factor (Type): overhead (Headphones, not earbuds)
Source (MP3 player/desktop/etc): Samsung Galaxy s4
What's above everything else? - Amazing quality and durability
For a friend for his b-day c:
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No budget? Get an MSB Diamond DAC (to override Samsung's ****ty audio cards) with femtosecond Galaxy Clock upgrade with a Diamond Power Base - this should run you about
$41,490. Along with the DAC, you'll need an amp, so pick up a Blue Hawaii Special Edition amp: it's about
$5,990. Get a custom Mackie HR824 cable and interconnects from APS Audio for about
$2,800. Finally, for the headphones, get a Sennheiser Orpheus HE90 for about
$13,800.
And while you're at it, buy me a Sennheiser HD700.