Comfort-I adjusted the headband so for over head headphone they are fine. I've even worn them to sleep.   Source-Using the VDAC VCAN combo right now an I've found my sweet spot.   Longevity/durability - I know years down the line I will get the RSis or something like it but I don't foresee letting these go. I didn't give them higher value because the SR80i's could last for 15 years and so can these but the price point makes it kind of hard to argue. The SR80i's give so much for the price point.