Sorry for igniting the pad conversation again Lol.
Clearly, the P-Leathers for sale RIGHT now are exactly the same as those coming with my HE-400s over a year ago. They are great pads, they don't get dirty, and the foam feels good without the spacers. But I have been anti-pleather anyway for awhile.
The only remaining "Mod" for the pleathers I can think of trying is cutting out the mesh - which is thicker / blocks more light than the mesh on the velours, which are so thin I can see the drivers. I don't think anyone has tried that yet. If it were replaced with something equally transparent, maybe that would be a finishing touch? But otherwise I have to assume that the pleather walls are ultimately more reflective than the velours, which are like wall-to-wall carpet.
Yet it looks as though the 400i and 560 have been shown with P-Leathers so far. We'll have to see. Man I can't wait for a review!