Just got the J$ pads. Popped them on the phones and gave some of my reference tracks a spin. Some users on this forum are gonna shun me, but I think these are the best sounding pads yet.
I think it might have something to do with the amount of holes in the pad (is this what you all are calling "damping"?) From a pure logical standpoint, I would suspect that the pads with more holes in them would sound different than the pads with only a few holes. But that's my humble opinion.
Had to cut the screen off the velours (I always hated the velours anyway). Things got a little wayward, like Kansas.
The holes you see with J$s are for damping, so that you don't get excess chamber ringing in the earpad openings (the residual sonic energy gets absorbed into the holes, which cleans up the overall sound). The Jergpad mod uses similar principles.