This is in reply to both phatty and deejayshakur:
When comparing Mp3's on said products, I'm curious to know if all the files are identical in terms of how they were encoded. It may be unfair to compare these "products" if the files are produced differently. Another factor to consider when comparing, assuming that all files were theoretically encoded with Lame 3.92 or higher with say VBR (alt preset extreme for instance), is what cans were used AND (BIG AND) whether or not any dsp's were used or if there was no/flat EQ.
With all those things being the same, a comparison is now able to be made fairly for each product. At least, that's how I feel. This is also how I compare the quality of sound cards as well. Flat Eq all the way, let the music and speakers do the talking.