I find the X2's very very comfortable. The pads have memory foam and are superb. After a couple of minutes i forget that they're even there. Just me and my music. I paid the retail price to get these and consider these to be an absolute bargain at that price. Anything less makes it even more of a bargain. I had listened to the Audeze EL8 and Audioquest Nighthawks 2 weeks back when i was in Seattle. These are far more expensive than the X2. The X2 is still better than them due to a much better balanced presentation. The only headphones which are better than them in all respects and i would still consider as good value would be the Hifiman HE-560s. Anything above $1K+ for cans just seems to be silly money to me.
You can get the HE-560s new at $899 or from the used section here much cheaper than that. Check out razordogaudio.com which sometimes has new HE-560s at a discount or when they're are selling them open box.
You're basically going to spend multiple times the X2's price to get much better sound.
I definitely agree about the Nighthawks. X2 is more enjoyable and even more accurate headphone. It is really mind-boggling that the Nighthawks cost twice as much as X2. Of course, some innovating materials and the exclusive Audioquest cable have their price but still.
I also agree about the HE-560 to a certain degree. Open-box is in principle the same as new. You will get same warranty etc as with new ones .
http://www.razordogaudio.com/products/hifiman-he-560-full-size-planar-driver-headphones-open-box
Objectivelly speaking, HE-560 is a better headphone than X2 but I am not so sure that it has "much better sound" than X2.