Sorry I have no idea about the MH1C.
XB60 impressions (listening for 15 minutes):
First thing I noticed was that the cord was short. My receiver sits on the floor and I have to hunch over to use these without an extension cord. They come with 4 different size rubber pad ear seal things. I put on the biggest size to get the best seal even though both of the mediums fit me okay. They are also on the soft side and they seem to like power.
I only have 2 other sets of portables to compare the XB60 with. First is RadioShack's Auvio Elements.
The Auvio's only do one thing well, and that is bass. The XB60 requires more volume but the sound is much cleaner across the spectrum, especially on the higher end. Not really a contest here.
My other cheap set is Altec Lansing's UHP106. This comparison revealed the most to me. The 106's have good mids. Bass is clean and tight, but doesn't get either as low or as loud as the XB60 or the Auvios. Listening to the 106 and the XB60 back to back, I felt like the Sony's are definitely recessed in the midrange, although they are not muddled and still sound clear to me, just softer volume-wise. The 106 starts to have sibilance and harshness in the upper range, especially if you start to turn up the volume. This was the biggest difference for me, because you can crank up the volume on the XB60 and it stays nice and clear, at least to my ears.
Conclusion:
It doesn't get the same rumble like my full-sized M-Audio Q40 of course, but the XB60's are something small that I can take on the plane with me and still be able to have decent quality across the spectrum for $35. If they cost any more than that then I don't think I would want to take them traveling. I think the Altec Lansing 106's are fine for someone who doesn't listen to deep bass and who just uses soft to moderate volumes; and the Auvio's are fine for pure bassheads (I've used these for 2 years now).
