$$ headphones vs rooms (Score 1)

Not quite the same ballpark, but I've got some Etymotic Research ER-4s. In ear, noise isolating, reference audio. Being a tight arse I struggled with the price (USD260 when I first got some), but the detail I get out of them is spectacular and the noise isolating characteristics mean I can listen at a nondestructive volume _anywhere_. Subway rail squeal, crying babies, aircraft noise, drop saw. All made tolerable. In a quiet space they're perfect for total immersion. I was staggered by the new things I heard in old favourite tunes. Best bit is I can take them anywhere (can't do that with a room) and don't attract muggers (like on/over earphones). I wouldn't go to the extreme of $500+ cans cos I'm not an audiophile, but seriously the difference between sub $100 and $100 plus is mindboggling. Try some, they sell themselves.