HI,
I recently tried the middle hole mod on my new HD 428. I used an exacto to cut each side of the middle hole section (3mm each side of the hole) and tried the headphones. With this mod, I found the bass to be very present, perhaps to much to my taste and the mids to become less present, which I found sad. Also tested with the sticky tak clay over the driver with the center hole uncovered. With the clay added, I found the sound muffled and lifeless, and with too much bass for my taste.
I prefer the crisp high mids than to have too much bass because this give more sound space.
UPDATE 10/04/2013: Just tested the hd428s with the holes all covered with the original black tape but with the silver cover removed from the cups (yes it's somewhat ugly). Result: I got a much more organic, airy and more defined sound! Surprise! Bass are tight, not loud but more balanced and somewhat more in line with the other ranges. They sounding now lean but they are so more open and forward. I'm thinking seriously to fit some black thin fabric to hide the cup hole. It's like the life is coming to these cans!!! Note: with this mod and with the center hole uncovered, the sound is curiously restrained with a unrefined round bass.
Also, I only used the suggested micropore tape only to fix the wire to the behind of the drivers because I remarked little clicking faint sound in every tune. It's turning out that is the cable in the cups which are too loose and needed to be fixed. The clicking sound are now gone.
Now I got a semi-open headphones!
UPDATE 14/04/2013 : With the chrome and black cap cup plate removed, I found the look of the 428 was too compromised. I searched another way to get better soundI found a pdf about the hd438 who contain a interresting way to get the mids more in line with the bass and the high. With the middle hole uncovered mod, the hd 428 sound more bass heavy like the hd 438, so in this pdf, the guy gives steps to add a passive filter in the shell of the 438. The filter consiste to add a 2.2uF ceramic capacitor and a 27ohm 0.4W resistor to the positive of each driver. I mounted the components on the little circuit board in the 428 left shell. The added filter gently lift the mids and give a more consistant treble. The bass is more tight and less abyssimal. The high is more relax, less agressive.I will try to take a picture soon to give you a idea of what I done. Overall, the sound is more smooth and more in front. Here is the link to the pdf I found :
http://www.mediafire.com/?isq8dinp9h7147z
I find the iPod Touch fits well with the hd 428 modded this way.
Next step, I'll test the 428 + passive filter mod + open middle hole with 438 pads.
Tested with Fiio E17 USB dac/amp on my iMac mid 2011 and 24bit 48Kbit wav tracks from hdtrack and some 16bit lossless FLAC and AIFF. Also tested with vanilla ipod touch 3 third gen 32GB and a Sandisk e270 6GB with Rockbox last rev. Cd player Sony Walkman D-E321.
Tunes: Thought Forms, Portished third, Patrick Watson, The Black keys - Brothers, Radiohead - Amnesiac, Tool 3 first albums - Lateralus in 24bit HDCD
on flat EQ on every device I use.