It's kind of off topic from the current discussions, and it's been posted before by Baka? (I don't quite remember), but I took some photos of the 940's internals if anyone is interested at all. I wonder if the acoustic filter is the same one that the 1840 will have. I'm not entirely sure how the filter affects the sound of a headphone, but I've read numerous posts that adding cotton can dampen the sound waves and slightly increase the bass response (please feel free to correct me if I misunderstood).
Left earpiece
Left earpiece: close-up
Opened left earpiece
Opened left earpiece: second circuit for the detachable cable; what's the metal bar on the right-hand side of the housing for?