Unfortunately I haven't heard the H300 - so it's not a comment I am qualified to make at this time. What I am saying is that these are so good (to my tastes) that I actually paid T-Peos this morning for them. That should be endorsement enough - as I could have easily just kept the sample at no charge.
Headphone Reviews and Discussion - Head-Fi.org
Considering that the removable cable is found on their father, the H-300. Are you openly saying that if they put removable cable and accessories, they'd deserve to be called H-400 instead of H-300?