Just by curiosity, I tested the srh940 on both the sansa clip+ (default firmware) and the cowon s9, and I preferred the cowon (with flat eq, got especially a better soundstage, and it seemed cleaner to me. Well it was a first impression).
The bbe effects add coloration, but it's intended. If you have for instance bright headphones , you can compensate with a warmer sound.
The bbe effects in combination with eq, can make cheap headphones more interesting, than they are.
But with my senn IE7, the mach3bass effect is fantastic.
I can get an incredible slam, impact, energy, on the bass, and listening to techno for instance is much more pleasing.
On other headphones the bbe effects might not help, or harm the sound. You have to experiment.
I do not advise to use the built in presets of the cowon, it's much more rewarding if you take your time to tweak, according to your tastes and the headphone.
I'm not a fan of the beatles, but I loved the "love" album.
Edited by extrabigmehdi - 8/20/11 at 5:06pm