Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
Considering both first generation players used the Broadcom chip that outputted the same 1920 by 1080 in interlaced form (Blu-ray players employed another chip to deinterlace), I should be that dang expensive for a universal player. I think there should be laws that other inhibit manufacturers by force exclusivity conditions which prevent them in the first place.