i had a pair of sony studio quality headphones back in 2005 that i used to lisen to my cd player.
Basically ill put it this way.
The specs are NOT overstated. The only complaint i have so far is that the padding isnt thick enough for my ears. But i hope after breaking the padding in it will adjust to my ear size.
If your not gonna go broke from a 50 dollar purchase im sure you wont be dissapointed.
The sony headphones i had were definately 100+ dollars brand new. I didnt buy them tho i borrowed them from a friend.