I heard the new beats the other day, They are horrible for the price and so are the m100. Comparing the two, The m100 are better looking with a more appealing. They are better than the beats when it comes to bass response. The beats sound a bit cleaner in some areas and are more musical as the m100 sound boring in places apart from bass. Overall I would say they compete with each other quite closely, Both in terms of sound are worth less than a 100 due to the fact phones such as the shure 440 and ath m50 beat them when it comes to clarity and detail. with the m100 you are paying for the craftsmanship and packaging and extras, same with the new studios too but I find the m100 a better package overall. both are a waste of money if you are looking for SQ though at the price range.
Really the Ath m50 have better clarity than M100 sheesh, oh well what ever
Byeyerdyanmic Dt 990 Pro is the clear winner of any Price to perfomance Bass Heavy Can, although it's open to MAJOR LEAKING and no isolation. But then again, you owe the people within 4 feet of you the chance to listen to suck an epic can <3, even if it is only what's leaked out!