I appreciate your perspective and, as I have not heard the SRH940, can't comment on comparisons. However, regarding a few comments related to the M-100, I would like to provide my perspective regarding a few comments highlighted above. First, I think it is somewhat unfair to compare XB bass to M-100 which relates to describing the bass as "slightly loose" as I find M-100 bass to have the extension and punch which is the tightest and most precise I have ever heard. Perhaps SHR940's bass sounds well defined for the same reason a dark headphone doesn't have sibilance, because that frequency range is barely there at all. Lastly, regarding laid back treble, I understand this is a preference thing, but if the M-100 were any brighter, it would start to lose points for me. Respectfully, we can agree to disagree.