I agree to an extent. The 99C is supremely comfortable, but the sound signature is weird. It's the first time I find that a headphone actually improves using the iTunes preset "reduce bass" EQ. The bass on the 99C creates a massive wall of sound that can be really distracting.
The headphone sounds nice and non-fatiguing, but the vocals lack power and intimacy, the highs lack snap. I also find the sound to change a lot with amplification, losing bass and becoming less engaging.
It's a discreet all-rounder and it's what you want if you listen to a lot of YouTube music and videos, but it does nothing really special and I think it's way too expensive. The Massdrop price should have been the 99C's original price.