Good day!
I do not wish to flame anyone but just my two cents.
I own the 240s, and have been using them almost everyday for commute (1 hour to and 1 hour from) work, for the past 1 month or so. I definitely love them. Upon purchase, I compared it with the 440s. With regards to comfort, the 440s felt like having a bowling ball clamped to your head. It's stiffer and *heavier* than the 240s, you can really notice the difference in weight.
With regards to sound, the 240's bass is on the thin and tight version. Vocals and mids are splendid. Highs are a bit wanting, but you can still hear a hint of it being present.
All in all, I love it and am now looking for amps to pair with it. I've tried using cheapo Fiio E1, it drives it, but I feel wanting for something more (which does not drain the battery of my ipod that fast).