Do you need isolation or is sound leakage OK? If so, open headphones will typically give you the best soundstage.
Check out Innerfidelity's Wall of Fame lists. Good place to start:
http://www.innerfidelity.com/content/innerfidelitys-wall-fame-full-size-open
http://www.innerfidelity.com/content/innerfidelitys-wall-fame-full-size-sealed
Closed headphones generally do not leak a lot of sound. As long as you don't turn them up very loud, you should be fine.
I haven't tried the PM-3, so can't tell you how they wear. However, there are typically reviews and owners/impressions threads for all major headphones on Head-Fi. Google the make/model with head-fi as a keyword.
When you say you want a flac/wave player do you mean a DAP ? There are many DAP's that can run full sized headphones so there wouldn't be a need for a DAC/Amp. Just a thought.
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