After reading this thread and understanding the concepts behind each mods. I decided to mod my HE-400i. Take note I did not follow the exact mod as documented in this thread. I just want to get my hands on modding my 400i with minimum amount of time and material needed and easiest possible way of reverting back to stock in case I didn't like the mod.
But I want to get as close to the concept of the mod described here as possible. Here's what I did so far.
1. Removed the grills and peeled off the cloth attached underneath then I re-attached the stock grills back to the cup.
2. With the stock earpad, I cut away the thin fabric that serves to cover the diaphragm. This is just to remove any barrier between the driver and my ear
3. To enhance the seal between the cup and the earpad I wrap the seam/gap with electrical tape. I took this idea from the grado tape mod.
Here's the pics of what I did so far.
I have been listening with the modded HE-400i for the last 3 hours and here's my impressions so far.
1. I thought I can hear more details than the stock. Especially in bass/low areas.
2. Treble appears to have a little more extension.
3. Imaging in general improved. It feels like each instruments are easier to identify and locate their position in the virtual sound stage. I'm not sure if soundstage is wider but I think it's deeper.
4. Bass seems tighter and hits harder. Better controlled than the stock. Very detailed and reveals more layers.
5. In general, the mod gives HE-400i a little for sparkle than the stock. It's a bit brighter but nowhere as bright as my T1 of 325e. I still don't feel any fatigue after 3 hours straight and counting.
When I get the time to get the materials I will try the mod as documented by Jerg. From the initial results I got so far, I'm very happy. Considering I like how the stock HE-400i sound.