That depends on what you’re using them for and how much you’re willing to spend. At the high-end, over-ear and in-ear headphones can both perform fantastically. For those of us not willing to spend thousands on headphones, over-ear headphones typically offer better bass response and a bigger soundstage, but in-ear headphones are significantly more portable and convenient — especially wireless earbuds.
A: What you plug your headphones into can significantly affect their sound, and the quality of the amplifiers built into portable CD/MP3 players is generally awful. It's not their fault: the little guys have to power their electronics and their internal amplifier using a few puny volts. Even some of the better home AV receivers' headphone jacks offer highly variable sound quality.

Music keeps me energized all day (and into the night) at work — 70% electronica/dance/DNB, 20% rock, 5% hip hip and 5% other/classical — but I’m tired of low-quality sound and I’m ready to put my money where my ears are.  I want to buy a USB DAC + Headphone amp, buy headphones (or, per your recommendation, to buy 2 pair) to complement the amp and my choice of music, and get great desktop sound for around $350.
I will post some comments. If I forget let me know here. My main reason for ordering was the old pads on the 1350 wouldn’t make a good bass seal in colder weather, and Beyer has upgraded the pads on both the 1350 and the T51p, so I’m hoping for a better seal this time. I don’t know of any headphone that size that ‘s as accurate and detailed as those little Tesla models, and the carrycase is icing on the cake.
Dirac is mainly for resonance (narrow band) taming and not suitable for normal EQ. Accudio is good. But since the L1 already has a strong bass emphasis, boosting mids or treble just makes the imbalance worse – i.e. the freq. response becomes more ragged and the sound more harsh. To get a smoother sound and better mids and treble, reduce the bass instead.
Headphones are available with high or low impedance (typically measured at 1 kHz). Low-impedance headphones are in the range 16 to 32 ohms and high-impedance headphones are about 100-600 ohms. As the impedance of a pair of headphones increases, more voltage (at a given current) is required to drive it, and the loudness of the headphones for a given voltage decreases. In recent years, impedance of newer headphones has generally decreased to accommodate lower voltages available on battery powered CMOS-based portable electronics. This has resulted in headphones that can be more efficiently driven by battery-powered electronics. Consequently, newer amplifiers are based on designs with relatively low output impedance.
Headphones are made in a range of different audio reproduction quality capabilities. Headsets designed for telephone use typically cannot reproduce sound with the high fidelity of expensive units designed for music listening by audiophiles. Headphones that use cables typically have either a 1/4 inch (6.35mm) or 1/8 inch (3.5mm) phone jack for plugging the headphones into the audio source. Some stereo earbuds are wireless, using Bluetooth connectivity to transmit the audio signal by radio waves from source devices like cellphones and digital players.[4] Due to the spread of wireless devices in recent years headphones are increasingly used by people in public places such as sidewalks, grocery stores, and public transit. Headphones are also used by people in various professional contexts, such as audio engineers mixing sound for live concerts or sound recordings and DJs, who use headphones to cue up the next song without the audience hearing, aircraft pilots and call center employees. The latter two types of employees use headphones with an integrated microphone.
I think it’s fair to compare the Grados and HD598, but the M50 is very different and seems not to fit in that comparison. The DT770 is a better comparison to the M50, although the 770 is a better more expensive item. A long time ago I had a Grado 325 and a Sennheiser HD565 – very similar, very enjoyable. Today for that type of sound I might choose the Soundmagic HP100.
Alternatively, online calculators can be used.[13] Once the sensitivity per volt is known, the maximum volume for a pair of headphones can be easily calculated from the maximum amplifier output voltage. For example, for a headphone with a sensitivity of 100 dB (SPL)/V, an amplifier with an output of 1 root mean square (RMS) voltage produces a maximum volume of 100 dB.
Passive noise isolation is essentially using the body of the earphone, either over or in the ear, as a passive earplug that simply blocks out sound. The headphone types that provide most attenuation are in-ear canal headphones and closed-back headphones, both circumaural and supra aural. Open-back and earbud headphones provide some passive noise isolation, but much less than the others. Typical closed-back headphones block 8 to 12 dB, and in-ears anywhere from 10 to 15 dB. Some models have been specifically designed for drummers to facilitate the drummer monitoring the recorded sound while reducing sound directly from the drums as much as possible. Such headphones claim to reduce ambient noise by around 25 dB.
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A good headphone should last 25 years. The first thing to replace is earpads usually, since wear affects the sound. Sometimes the cable will get a loose connection and need replaced. The drivers should be good forever, but in some rare cases a hair can work its way in and cause a buzz or rattle. If that happens it’s usually easy to remove an earpad and pull the hair etc. out.

I see, yes, but that should serve as an important lesson – the soundstage is not real in the same sense as actual tones, bass, treble, whatever. Soundstage is a perception that’s based on many factors, and here’s a challenge for you: You should be able to find some music tracks that have better soundstage on one headphone, and other tracks that will be better on the other headphone. Most of the time it will be just one way, but when a closed headphone beats an open headphone, I expect the open headphone will still show an advantage on some tracks. Your hearing perception could be tricked by simple things like a recess or emphasis in certain frequency ranges, or even phase shift when more than one driver is in the cup.
While the data signal containing Bluetooth audio is compressed, headphone and earphone manufacturers have found ways to enhance the signal to compensate for its deficiencies in a way that even audiophiles can appreciate. We've included some wireless options here, but if you're really keen on cutting the cord, check out The Best Wireless Headphones. And if you want to go completely wireless (with no cord at all connecting the two earpieces), check out The Best True Wireless Headphones—just keep in mind these are about as far from over-ear headphones as you can get.
Wireless and truly wireless: These connect to your devices using Bluetooth, so you’re never physically tethered to your smartphone, tablet, or computer. Wireless headphones don’t use a wire to connect to an audio source, but they do use a wire to connect the two earpieces together. In contrast, “truly” wireless headphones come as two separate earpieces that don’t need wires to connect to anything. Wireless headphones are incredibly affordable; truly wireless headphones can cost anywhere from $100 to $400.
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