Great pic, miceblue! I'll have to measure my earpads to see how they compare.
Also, just wanted to let you know that B&H photo and video have the AKG K267 priced at $350, but it's obviously not available for purchase.
I have to ask, is the earpad mesh of the M-100 really uncomfortable? I'm afraid that would be a dealbraker for me. I use my headphones for hours.
I know that the Denon D1100 don't get much love around here, but they're so comfortable that I forget I have them on, even after listening for over an hour. I've become spoiled that way and will settle for nothing less.
Are you talking about the part of the earpad that covers the driver enclosure (in the very middle), or the pads themselves?
The mesh covering the driver enclosure isn't uncomfortable itself, but the hard driver enclosure is uncomfortable if your ears touch it (the driver enclosure is kind of a dome shape, so it sticks out into the earpad).
The pads themselves are made of a very soft pleather material that is filled with memory foam. They are extremely comfortable to me, but tend to get a bit warm. The only downside for me is that they are too thin, so they compress a lot and so the top of my ear is touching the driver enclosure. With a reversible earpad modification, it makes the edges of the earpad more firm, so they don't compress as much and prevent the top of my ears from touching the driver enclosure.