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This MH40 is $199 at the Master & Dynamic website, without coupons or discount. NOT $400.
It also goes on sale for 149.00 on the site, frequently..I own two pair of them. The first was my very first set of "audiophile" headphones, and were 349.00 everywhere, at the time(maybe 2 years ago, now). I bought them from Best Buy, they were the original brown/silver style. Last year I got a set of the gun metal/alcantara MH40's, on sale for 149.00. I have always loved them. Possibly because they were my "first"..Now, I have quite a few more, and haven't had them out in months. I think it's time..haven't heard them, since adding the iFi Zen Can to my Zen Dac. Should be a noticeable difference between around 300mW and 1800mW @32 Ohm.