I would highly recommend looking into this thread which has loads of info -- particularly to this cause. Yup, Joker's thread.
http://www.head-fi.org/t/433318/shootout-96-portable-headphones-reviewed-v-moda-m-80-added-11-27-11
Theres no review of the srh-440, but there's nearly 100 headphones to browse through and it's divided by price, which is what you're after.
The Creative Aurvana Live! Does seem to fit your preferences though and can be had for about $90 right now.
Edit: They list for $99.99 now. Jeez, inflation is a pain -- or maybe people have been depleting the supply of CAL!s.