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!"
For that price, you might as well get the higher end Philips Pronto units that have been designed from the ground up to be a remote, rather than a second thought.
Though, I have thought about using a old computer as an IR Blaster and creating a web interface so I could use any computer to control my equipment. I guess it is the same concept, but at least I would have more control over it.
Thing is, the touchscreen on the iPod / iPhone is way ahead of the pronto. Pronto also needs its own base station a la global cache to work properly (i.e. over RF) - i believe Airremote, would work out less if anything (and u get an iPod!)
No other remote can do any of the funky interface things an Apple device can. I've a friend who works at SMC in London (the guy behind airremote apparently owns this company) and i saw a demo of airremote last week - You can literally flick through channels! They had it operating their lighting system too...but the best was the DVD server, called Kaleidescape, because you'll be able to flick through your movies using cover flow. Not sure if that works for Apple TV, but that would be cool.