I'm a bit less ready to be excited about the HighFlight modded KSC75.
My biggest reservation is the impedance increase. Surely this is only useful when using a receiver or hi-fi amplifier? It's about the last thing I would want to do to any headphone to be used with a portable. I already know from personal experience that my Clip+ can't adequately drive phones with 60 ohm impedance and that my substantially more powerful (about 30%) iRiver H140 and H340 are about the minumum required. I would consider using a resistor with my Yamaha HT receiver but not with my domestic portables and 100% absolutely definitely never with my personal players.
I also know that one can buy for between $10 and $15 an inline resistor that can be used when necessary and disconnected when undesireable. i.e.
resistor adapter This looks to be a much more sensible solution for anyone who uses a mix of portable players, amps, receivers etc.
As for the headband, grilles, pads and so on this is the work of a few moments at the tiniest expense. I'm not criticising HighFlight's price because everyone deserves a fair reward for the benefits of their labour, knowledge and expertise and $60 including some materials looks very reasonable in those terms .
But I am really doubtful that there is anything these changes can achieve beyond a slightly different frequency response and a small perceptual change due to the thicker pads moving the driver a little further away from the ear. How any difference can be made to the hardware's ability to resolve detail is surely a mystery.
If you look at the frequency response and distortion measurements
Koss KSC75 Frequency Response and CSD Waterfall Plots of the stock KSC75 you can see that what needs improvement is stuff you can't greatly change: the bass response rolls off very obviously below 60 Hz and there is bass distortion so if you try to boost the bass towards a flat response you will run into problems very quickly. You can make some small but noticeable improvements with Equalization and by drilling holes in the cover but ultimately you cannot escape the physical limitations of the driver.
My expectation is these HighFlight modded KSC75s sound different than the stock but not necessarily better, and that the higher resistance alone pretty much guarantees that if there is a real improvement it will only show itself when paired with a receiver or other amp with relatively high output impedance.
The kind of assessment that would actually be useful and credible would be by someone without any financial or personal stake in the products or the transactions, and would involve at minimum volume matched comparison between stock and modded phones, and ideally done blind either with the drivers mounted in clips or in a headband.