I don't take headroom charts very seriously since FR charts seem to vary quite a bit from site to site, and if the headroom charts are correct then the SRH-940 is a bass heavy version of the Ultrasone HFI-780.
I thought the 940 was quite bass-light, however it sounded okay on max volume and probably varies in performance from source to source.
Imho some people may want to believe the SRH-940 is a "killer" that can rival the sound of other manufacturers flagships, and some people refuse to believe a $300 headphone can sound like a $1600 one.
In my opinion the reality of the situation is almost every audio product above $700 is overpriced in terms of sound quality, R&D and labour costs in Europe and Japan are expensive and some products are catering for a niche clientele willing to pay $XXXX for the highest degrees of sound quality.
I don't think the SRH-940 is trying to cut into that niche cake, they just upgraded the SRH-840 and got lucky or something.
Edited by kiteki - 11/23/11 at 2:08am