I guess it's all preference. I don't really see how the XLs make the headphones sound much better as some people are claiming. I feel people are simply trying to convicne themselves that they are in order to feel better about their decision to swap them. Yes, they are much more comfortable. However, they compromise sound for me (and remember that I have small ears). To me, the reason I got the M100s was for the engaging sound and punchy bass. If I wanted balanced headphones, I would have gotten the Momentums. The M100s simply didn't sound like M100s anymore with the XL pads. The Xls make the headphones too boomy. I'm a stickler when it comes to bass, and I am looking for a tighter bass rather than a loose one. I thought the originals pads simply deliver the better sound. The drivers in the M100s were tuned for the original pads, not the XLs so I feel the sound is better optimized for the regular ones. I can agree that perhaps the XLs are better suited for hard rock and heavy metal, in which the original pads can provide fatiguing highs (not to mention that distorted guitar being right up to your ear). But for rap, hip-hop, electronic, classic rock, acoustic, folk, the original pads are the way to go.