I bought these headphones from the head-fi classifieds for £260 in good as new condition.
Build
Simply beautiful. Everything a high end headphone should be. Every part you touch is metal, leather or high quality pleather. The headband extends with satisfying clicks, the cups rotate smoothly. A truly impeccable build worthy of a flagship headphone.
Looks are understated and attractive. Black and silver, with small red accents to indicate right are the only colours visible when worn. Large black cups have the timeless Sony logo etched into them, silver in colour. When not being worn, within the cup you can see the huge 70mm driver, greenish gold in colour. Very impressive.
Comfort
Exactly as comfortable as you would expect having seen the huge pads. Soft with a large opening then envelops your ear, the headphones are very comfortable for extended listening periods. Being closed, however, I do find that they can get a little warm at times. The headband has ample padding, evenly distributing the (little) weight over your head. I don't get any hot spots from this headband.
Sound
Bass: Big and boomy. Bass is accentuated a lot, likely satisfying most bass heads. Bass lacks some articulation and tightness, also lacking the very lowest rumble, but makes a great effort for a dynamic driver. The bass also has a strange feel to it, in that it sounds detached from the rest of the music at times, like you are using a subwoofer in your room. Perhaps this is due to the very large driver, I like it a lot.
Mids: The worst part of the headphone, the mids are distant and lacking a certain realism at times. Some vocals can sound fine, albeit recessed, but other just sound messed up, particularly female vocals. Disappointing for such an expensive headphone. Bass can also bleed into the mids a little, making them sound muffled.
Treble: Detailed, but a little hard. Treble presentation is on the darker side but manages to retain most detail. I also don't hear any nasty peaks or sibilance. The overall treble presentation is a little hard, however. A downgrade from the liquid smooth treble of the MSR7s.
Soundstage / imaging: Soundstage is quite large, not huge but good for a closed headphone. It does not ever sound congested and instruments have quite a bit of air around them. Imaging is precise, not as pinpoint accurate as the MSR7s, but still impressive. These would make quite good gaming headphones.
Summary
I want to love these headphones, but there are simply too many flaws in the sound. It seems some strange choices were made in making these headphones. The physical presentation is that of an audiophile flagship, but the sound is more consumer oriented, as if Sony is trying to appeal the a more average listener. I feel like in trying to appeal to the larger audience, Sony has made an even more niche product, an expensive, consumer oriented headphone with most of the technical competencies of an audiophile headphone, with the price of an audiophile headphone to boot.
In the end, do I recommend these at their £550 asking price? Absolutely not. If you can get them second hand around the price I did (£260), they are a reasonably good deal.
At retail I'll give them 2.5/5