IMO, 320K files don't merit headphones in that category.
Is that 'in your opinion' or 'in your experience'? Can you honestly say that 320 MP3 so seriously impacts on sound quality that top grade phones will not reap sufficient benefits to justify their price (if indeed their price can ever be justified). Because even if you claim the latter, you're really only claiming it for yourself. What might bother you about 320 MP3 might pass unnoticed by someone else, leaving the benefit of a better headphone entirely unimpeded.
And leaving your comment not entirely helpful.
I wrote, intentionally, "IMO" right at the beginning of my post.
But I also think one's opinion should reasonably include one's experience and knowledge.
Of course good 320K LAME encodings (a LAME encoder is not an MP3 encoder, but that's
kind of moot here) can be enjoyed on higher quality headphones. But they can be enjoyed
just as much on lesser quality headphones as well. Those seeking the top experience in
audio playback would still do best listening to lossless files, because ultimately, even at
320kbs, an MP3 is still based upon psychoacoustic trickery.
Hydrogenaudio, for one, notes that "lossy formats like MP3 are designed to save space by changing
the audio in subtle, often imperceptible ways, even at the encoder's maximum settings."
No matter how good an MP3 file gets, it is what is is: an ersatz rendering at best.