Ugh, another "is it made in china" question... just go back 20-30 years and people like this were saying everything made in Japan was plastic toys and inferior copies of western electronics. Listen, just cause some Chinese factories cut corners doesn't mean everything made here is crap!! Chinese workers are capable of producing high quality goods in any industry. Wait another 20 years and see what you have to say about China then...
About the headphones, if they can't make a $350 portable sound good, I doubt this one will be some kind of miracle...