<$100 BAs - the Aurvana 3, ADDIEM, and the UE600s get nowhere near the cred that they should, fantastic sounding units.
Would mention the A161p as well, but a Somic lookalike was mentioned a few pages back by bhazard, looks intriguing.
Of course the discontinued PFE012 would be one of my all-time favourites, just from the sound sig alone.
Speaking of <$100 BAs - If anyone ever get their hands on a Star Micron OEM/clone of the PH-001A. (ER6i, possibly the Kenwoods)...