Sure it's up to the buyer... I just put a little caveat here, as the Atrios are not "twice" as good as the X3i, so to speak. Might be useful for some people, putting things a bit in perspective.

As for full-sized cans, I'd say my DT770 could be compared to the X3i in some ways, while the Atrios sound closer to some better Sennheiser HD models.