I've read the other thread about this mod. I didn't need the mod anyway, because when i got my ES7, I put them on and they were comfortable! I guess I didn't have to extend the headband, because I have a small head
When not extending the headband, the ES7 doesn't look really distracting to me, but it does look weird on big heads. I did try the mod once, when i was bored, but it became too loose. So, if you have a small head, don't do it
If earpads are uncomfortable, you could try to stuff them with cotton:
Audio Technica Earpad Mod