I appreciate and understand your point. I just haven't had enough time to vet and validate my own conclusion regarding these cans vs. the Layla's. The Fostex TH-900 are very good cans (without question) but for my particular environment (traveling on LIRR, NYC subways and buses) I need superior isolation and better portability. The JH Layla's may be the "perfect" solution for me as the full size cans are just not practical to travel with (so I don't) and I'm way too fussy with regard to keeping my equipment in perfect condition. That said, I've got "my eye" on the yet to be released HE-1000's for home use. We'll see.
Sincerely,
-Speed
Give them some more listening. I've owned the TH900s, but they are no where as transparent as the Layla's. bass is just so clean and taught, the mids & treble are a class above too. Throw in an improved sound stage (especially when using them balanced with my AK100II). I love my TH900s (owned them for just over 2 years and along with the LCD-XCs, I consider them the best closed headphones I've heard), but I'm quite surprised that an IEM has surpassed them.