It depends on their intended use. Are you going to amp them? If so, what type of amp? For example I love my D2000's through the m903, but not as much unamped. Properly amped they are an amazing headphone. I vote for the D2000.
I think even unamped the D2000 is going to be a better bet. The HE 300's have a super low sensitivity meaning you need more voltage per unit volume. They are also slightly harder to drive due to a 50 Ohm impedance vs the D2000's 25 Ohm. The frequency response is flatter on the D2000 in addition to having a better THD curve.
What kind of music do you mainly listen to? For example, if its classical, then there are better choices than either of these headphones for the price.
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