I did my research, and its market is in competition with Noise-Cancelling headphones @ 325-400 dollars USA.
Audiotechnica, Grotto, and Senheisser do not compete in this market in the USA. Neither do zounds.
Markets are determined by who buys in said market. The consumers for ultra high end stuff like BW or Dennon (which is also ultra high priced) are not in our market.
Polk is coming out with a set more comparable to those of the 150-250 dollar Grottos or Audiotechnicas. Non-noise cancelling, high end, music/video, passive over ear headphones.
And to further my statement about our market, one only has to look at the numerous other lines of headphones coming out as "artist models", in direct competition with ours, Bose, and Dre Beats (studio)
You will notice how the review on the gaming site differs from teh review on the the goodgearguide... the GGG is Aussie based. So different sort of market, different sort of review.
My point is that there are headphones out there in the same price range with similar specs, but they aren't competing in the same market.