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!"
Not only that, but it looks like the 40 incher misses both the top of the line 950 AND the model one down 850. The 750 doesn't bring THAT much to the 40 inch table, so it's the 650 if you want a 40. Too bad as I was willing to spring for second gen LED backlight.