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1000+ Head-Fier
The MH40 were a little bit heavier and more solid. A bit thicker padding and longer cups for ears. The headband didn't open large enough to fully reach my ears, but this happens with many cans. They had similarly great mid bass with a bit more sub bass that extended much lower (fully audible well below 20 hz). The mids were a bit warmer (more low mids, but not excessive). The highs were high quality. Not lacking to those sensitive to highs (like me), but not quite the clarity the Meze 99 have. So I'd say overall they are indeed a different headphone. Warmer, bassier, yet still high quality in the highs. Just not quite as bright as a Meze 99.