The sound layering of the SRH1540 is what makes them special. They have a sound that is among the deepest, immersive sounds I have heard especially when using a more powerful source..I am into my lush sounds and the SRH1540 takes lushness and smoothness to a nicely refined level for me. The L2 is right up there with my SRH1540 but does not top it for sheer music enjoyment. However, the L2 compliment my SRH1540 well for me and has it's own personality to separate itself from my SRH1540 so I appreciate both cans.
I would have a hard time parting with either one actually..