They use the same driver technology that the a55 uses, but they use a smaller driver. I doubt the sound would really be that good. Plus, you have all the electronics behind the driver. That probably isn't good.
I saw this headphone in a local Japanese store for about $70 USD.
Don't know about the sound quality, but it looks kind of flimsy. Btw, unlike many other AT headphones being sold in Japan, this headphone is not made in Japan, it's made in Taiwan (not that there's anything wrong with this).