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!"
The Funai can bitstream, not that it matters to the vast majority of people who will hook up their player straight to a TV with no receiver. But if you want brand name, then Sony are rumoured to be dropping their MSRP at the end of September from $399 to $299 for the S350 so I expect it will selling for a little less than that.