they are indeed the same phones. i do like them but i am giving my ears a rest for a bit. honestly, i like them but for that size, id rather have a pair that are not halfer - either iem or earbuds, none of this in between.
i like them but i will probably eventually instead get the victors hp-fx500 that have wood in the construction. i find the aluminium in the denon to make no poor warbly sounds. though my favs, the atrios do that from time to time with their softer plastic construction, overall, they serve as a travel phone much better and for my music and players, never strike a bad boomy bass note.
indeed, i am selling the denon - though i find them the current gods of halfers and indeed, prefer their sound to the um2 and e500 as well - not quite as fatiguing.