Just as an FYI in Overstock.com today is a sale on Phiaton PS 500 for ($174 USD) and the PS 320 ($129 USD) Primal Series; today they can shipped for $1 for both or seperately. Maybe and interesting alternative to the MS 300 and MS 400. FWIR the Prrimal PS 320 may be the sweet spot for the entire Phiaton Series of Headphones.
Another FYI if there was anyone considering purchasing a Philips SHP5401/00 set of headphones in the U.S. and was not able to do so-they can be purchased on Amazon.uk.com and shipped to the U.S., placed on order today and after exchange rate and shipping to U.S. it comes out to approximately $44 USD. I probably paid a premium but what the Hell!!!! Should be delivered in 10-15 days.
It still amazes me that Philips and JVC can make such great sounding inexpensive headphones (they may not be the best build quality but amazing sounding nonetheless), the JVC RX700 and Philips HP-910 are two of my favorite SQ headphones even they don't sound very similar to each other. Happy Listening.