First revision of the 520 is marketed as 600ohm (i don't have one so i don't know if like the 540, but seems like so, there could be 300ohm ones even in first revision, while the second is totally 300, did You measure the resistance? ), both 520 and 540 are at 94 sensitivity.I've just managed to get my hands
I just got an HD540 ref II (german version) yesterday, and like you I started with the HD520 I 300ohm, and the 540 seems a lot easier to drive, and doesn't need to be turned up as high on the volume. Pleasantly surprised that they have even more attack than the 520's, not to mention more clarity. The earpads are almost paper-thin so I have some velour 'wangs' on order, looking forward to hearing differences or improvements on an already impressive presentation!
The headstrap has no cushioning left in it, which makes it very hot to wear... I dont suppose anybody knows if the strap can be opened to insert new foam or something? I can see stitching on the edges, but I'm not sure if its glued together as well. I'm not confident its strong enough to survive such a procedure if it is glued, as it feels quite fragile
The strip of the headband is 2 parts plastic, internally, and covered with cloth in a kind of stitched together. opened mine that was in trash for the sake of science.
It is not fixable when opened up, better reconstruct it totally.
Image can be downloaded when clicked on it
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