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 $150. Thanks!"
Nfinity, If you are going to compare please use a fair comparison. This player has the Reon chip, 1080p24, 7.1 Analog outputs, HDMI 1.3 DTS-HD\MA (via firmware upgrade),ect, ect....For some this player will make a difference for others no. As for the Profile 1.1 the Ps3 hasnt been confirmed as complaint yet. If you want to the argument that it "should be" then you can do that for this player as well as it has the hardware for 1.1 AND 2.0 (broadcomm chip BCM7440) it may just need a firmware upgrade. As far as prices go please let me know a reputable place to buy a new Xa2 for 300$ that is NOT on sale. To be fair you need to compare apples to apples and not apples to oranges.