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The only headphones I've really heard in the $40-50 range is the Superlux series, and I felt they blew away anything I heard in the $30 bracket. The low-budget Head-Fi standbys of the JVC HARX700 and the Pannies were left behind in terms of detailing. Superluxes would have had even higher praise from me if they didn't seem bright.
I have to agree with this. Superlux headphones are extremely detailed and clear, but like all budget-fi headphones they have a weakness in treble. But in sheer technicalities alone they are probably the most bang-for-buck headphones. The HTF600s are good, for $30 they are great, but in the slew of current budget-killers they are being swept away.
Of course, I haven't auditioned Dsnut's all acclaimed $7.11 Monoprice IEM yet.