I have listened to my SR71 for about 10 hours using and my first gen iPod (@ AAC 320) + ER4P + P to S + 12" cable pro cable. This set up sounds great. Had used iPod + E4P before. Current rig is a big uptick. Have no lineout with first gen iPod. Good bass for the first time. Extended highs. No harshness. Sounds like a "sweet" solid state amp. Tubey, not analytical. Great midrange sings with horns and vocals. A little "dark" or rolled off, but the S compensates for that. Highly detailed. Don't miss crossfeed at all.
I need to try it without the S converter. Maybe too tubby with the P alone.
SR71 is rock solid with batteries. Build quality is first rate. It looks like a miniature Levinson No. 29 (their smallish, heatsink free, low-end rig of a few years back) with a clean back and the miniplugs on the front. The battery compartment is as cool and clean as it gets.
Todd's recommended Cable Pro 12" is the way to go. I keep my rig in a ziplock bag and set it up in the airline seat pocket, and wouldn't want the Cable Pro any shorter for sure. First quality construction. Nothing flimsy about this cable. Dark red color and Switchcraft hardware looks like a Cardas Golden Cross in miniature. Only problem is the iPod + ER4p was great for napping. With the SR71, sound is keeping me awake.
But what do I know? This is my first headphone setup. My home set up is maxed-out with vinyl and tubes, but this portable rig is now competitive with it, thank to the SR71. I don't miss a thing about the big rig with this portable setup.
Order the SR71. You won't be sorry. You can send it back within 30 days, or it will be easy to sell. Easier for sure than my tube rig, cheaper to ship, and at 90% of retail at least, a cheap experiment. Todd will have it to you in a day or two. Go for it. You risk the $5 shipping but it is a pretty good bet.