Buy them for the treble, And if you don't care about build quality
Bass is definitely lacking, so don't buy it if you are a bass head, treble is clear and one of its 2 selling points, the other is comfort which is the ear pads which I think fits decently, other than that wouldn't recommend this headphone cause of its cheap hard plastic build that creaks when you move your head around just nope, Oh, almost forgot the cable looks and feel cheap, just mentioning it if you cared, oh almost forgot the treble is sharp so wearing it for too long is fatiguing, 20 minutes is my limit, you can get a headphone that cost less than half of what this cost at full price that sounds better and has better build quality and is less fatiguing, that headphone is beyerdynamic dt 880 600 ohm, keep in mind it requires a good amount of power to drive
If you love the ATH-MSR7, the ATH-SR9 is a worthy upgrade. More impactful bass response, tamed highs and the pinpoint accuracy of the mids that Audio Technica is known for, are highlighted in these phones, along with a lighter design and better headband comfort than the ATH-MSR7. Pair it with a balanced 2.5mm or 4.4mm cable, and it makes a great companion to DAPs like those from FiiO (I use the M11) . The ATH-SR9 also scales very well with amplification and a good DAC (I use a Schiit Asgard 3 and Bifrost with AKM 4490).
I'm the first person to review these headphones on Drop. I have been looking at getting a pair of these MSRP $450 headphones for a couple years, after being impressed with the Audio-Technica ATH-MSR7. They upgraded the MSR7 with the MSR7SE and MSR7b, which were very similar but with diamond like coating on the diaphragms, similar to the "big brother" of the MSR7, the ATH-SR9. I was expecting a lot out of these, and I got a lot, but not what I expected. I expected more precise, more accurate treble. Instead, I got some less piercing treble, dampened that sounded clear and audible, but farther away, less fatiguing, and I also got lots of bass. Instead of trying to dominate another headphone by blowing away the competition in one particular area, such as treble, bass, mids, accuracy, mellow response, etc. these headphones deliver a very satisfying experience without trying to impress. They're accurate, sound isolating (a bit), have great frequency across the board, are fairly mellow, and light weight, comfortable, have great earpads similar to the MSR7 and the ATH-WS1100iS, and can be worn for hours without pain or discomfort. They require low power, and are great as a portable (although expensive) option. They are a great set of cans as the go to headphone for most of your needs. Excellent for this reason. Five Stars.