cks1000 are $140 on amazon it would seem.
I don't think my brother likes super bassy headphones but then again i don't think he'd be super picky. he's discerning, just not picky.
I was thinking the carbo bassos but i'm not really sure what level their sound. all the reviews i've read are positive but it's a little FOTM-ish. not to mention importing them is a pain and they won't get here in time for his birthday - which is something of a damper.
Do more people have the S2 now?
As far as the bassos are concerned, imo they are not FOTM material (believe me, I've been there). But the Bassos are really quite good - I won't ever be letting go of mine. If he is discerning, he will like them. Time to get them from amazon japan is about 1.5 weeks (a few days to get from amazon to tenso, a few days to wait for tenso to ship, and 5 or 6 days to get them from tenso).
I don't have the S2's, but I doubt you could go wrong with them based on the reviews and impressions I've read. Or the TDK BA200 which you can snag on amazon.com now for $120.