First off the price range. I got my hd228s for 45$ new on ebay but prices vary and the msrp is 120$. The ht21s I got on ebay as well for 25$(both these prices include shipping).
Sennheiser hd228- These headphones were my first Hifi set, before that I loved my skullcandy lowriders. These headphones needed a few hours of burn in. Right out of the package they crackled and distorted sound. Anyways over time I found the clarity to be truly wonderful but I found the sound flat and distant as well as closed in. Curious I took off the pads and took out the inner circle of foam these greatly improved the closed in sound making it more open, airy. However the sound was still pretty flat with little soundstage on some electronic tracks. The sound limit for these was very low with the inner pads and would make these a problem if you needed to listen with a lot of external noise. With the earpads removed the volume limit seemed to double. These make electric guitars sound boring and put me off the rock genre altogether.
comfort-These headphones are plenty of comfortable with a plush memory foam pad and plaether around the ears. People have said the headphones need some adjusting but I think they are comfortable just about anywhere.
build- These headphones are built quite well but only fold flat. For my portability needs folding flat is just enough to stick in a case to take with me anywhere. The headphones adjustment is internal and almost impossible to tell exactly how far out each earpiece is. The pad covers have tiny chips coming off after about a month but I have taken them on and off a few times and they are replaceable. The wire and plug on these headphones is awful. The thin wire transmits any bumping noise straight into the headphones and is extremely annoying. The jack is this huge rubberized thing.
Meelectronics ht21- I would consider these my second hifi headphones. I bought them after the dissapointment of the hd228s. These headphones portray music in a very aggressive and somewhat fatiguing way. I like to describe the sound as intense. The clarity on guitars is much improved and the soundstage difference is monumental. How these got the same sound score on the portable shootout is a mystery to me.
comfort- The comfor on these is decent but not nearly on the level of the hd228s. The clamping force is low and there is little to no isolation, however the do get very loud. The pads are soft but not ridiculously so and its good the clamping force is low but I made it more so by bending the headband. While very thin the head padding is sufficient because of the tiny weight of these headphones.
build- For only 25 bucks the build is impressive. The wire on these is thick sturdy and just the right legnth. THe jack is a hockey stick shape and is a very good comprimise. The cups and headband is made of fairly cheap looking plastic. The adjustments and and headband are reinforced with metal.
Conclusion- Sennheiser hd228s look better, are more comfortable Meelectronics sound better, are built better and are a lot cheaper.
I highly recommend the ht21s which I am listening to now... as for the hd228s, those are being sold.
Edited by Noob2noob - 12/11/12 at 5:43pm