Man, it's a close fight between the pm-3 and mm400's, they each have things I prefer...
Pm-3 looks nicer on the head due to the even lower profile (mostly the headband, the mm400 curves outwards a little bit while the pm-3 stays closer to the head) and stays there more firmly too thanks to the higher clamping force but still remains comfortable thanks to the really plush cups but the mm400 looks nicer when off the head due to the gorgeous wooden cups and is just as comfortable (maybe a slight edge to comfort for me although they do have shallower cups than the pm-3 for people bothered by their ears touching the baffle) with its lighter clamping force and really lovely feeling pleather (which does feel nicer than the pm-3 leather).
Accessories wise the pm-3 only came with a 3m cable here in aus but I've contacted oppo and they're sending me a 1.2m cable for free as well as including them for free on future shipments of the pm-3 here in aus due to customer feedback which is awesome. They also come with a nice little cable bag and a pretty excellent hard case to stare the headphones in. Mm400's on the other hand come with two 1.2m cables out of the box and a rather disappointing soft bag to store the headphones in although as far as soft bags go, it is one of the nicer ones I've felt. The cables on the pm-3 feel MUCH more sturdy though.
Pm-3's fold flat in either direction too which is slightly preferable for me as opposed to the mm400's which fold into a ball. I prefer flat folding because as a uni student I always have books in my bag so the flat folding headphones fit in my bag with them more nicely. They both feel really, really well built though, absolutely no complaints with build quality either way although I'd say the mm400's have more of a luxurious feel to them.
Still trying out the pm-3's for sound but I'll write up a full sound comparison once I'm sure I've gotten used to the sound and there can't be any complaints about burning in or whatever. They both sound excellent though, I'd definitely be very happy with either.