I just saw the spreadsheet (duh) and did some analysis. Based on ljokerl's excellent reviews, here is a list sorted by the most comfortable and best sound under $120 (for anyone interested...) Sort order is least to most expensive, the best to worst comfort and then best to worst sound. All of them scored at least 4/5 on comfort and 7.5/10 on sound:
|Xears TD-III Blackwood v2|
|Fischer Audio Consonance|
|Fischer Audio Eterna|
|Head-Direct (HiFiMan) RE0|
|Etymotic Research MC5 / MC2 / MC3|
|Phiaton PS 20|
|MEElectronics CC51 / CC51P|
|Audéo Phonak Perfect Bass|
|Head-Direct (HiFiMan) RE-ZERO|
|Etymotic Research HF5 / HF2 / HF3|
Now, where to spend my $100...
where your signature man , what you want ? balance hf5 , bass td III , eterna and pr401 , but for a cheap price and all round performance , imo the cc51 and gr06 will top the charts . my vote is for cc51 , awesome under $60 , gr06 not too far but to me it lacks bass and for many it has harsh treble . and for under $120 , i got a er-4p at nearly that price .
ask me , what sounds best , i will say , pick a ety hf5 . but you may not like the ruler flat sound sig .