Read the Annie thread. Someone recently just reviewed both and did a wonderful job too. The drama in the review/comparison was intense.
I think AKG is one of those brands everyone has to try if they can. I have finally decided I just don't like their house sound in general. I am more a Beyer guy. Like how you find them to hot I enjoy them. The HE400 gives me a lot of that joy. But I had to try to them to realize that and find what I like.