I agree with you, for the price it's a very great headset for movie and light listening, and its still the most comfortable headset I know of... I really will hunt down for some MA900 as an upgrade. say, what improvements do you say it has compared to its little brother?

MA900 vs MA100?
The latter has a more realistic sound, more accurate and big stage mostly... 
also, it's bigger, airier, and more comfortable.