I think for most casual users and gamers, this review is a good place of a start. but as said, it's a very subjective subject, and also heavily depends on the budget, and equipment experience of the user. Personally my audio budget is way above most people would consider reasonable. so my "best" would not fit most people's needs. also the price/performance ratio goes exponentially as you move up the scale. when I went from HD598 to a HD650, it was "almost" subjective twice as good. but when I went from HD650 to the new HD800S, yes it was vastly better, but was it three times better? I am not sure. just like the AD900x was IMO much better than AD900, but price wise they are almost identical. that's the problem with audio gear, things are not always proportionally improved as you move up the ladder. not to mention everyone's ears are built differently and have different taste. I personally have experience with more headphone than most people in their lifetime, and subsequently DACs and Amps, just because that's one of my hobbies. I know I sound like a wine snob, this one is darker than the other, but that other one is too dry blah blah... I went through many headphones, collected them, sold, exchange, upgrade etc. like all hobbies, it gets very subjective and expensive.