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!"
I also am a fan of HD period, and actually have both blu-ray AND HD DVD players, so kudos to you and me. I agree that one of the best features of blu-ray, and one most frequently ignorantly assailed by HD DVD fanboys, is the protective coating. Say whatever you want about the necessity of it for blu-ray discs due to information residing closer to the reading surface, but the fact is that the coating is a huge advantage over HD DVD. HD DVD, like DVD, can easily get scratched up and consequently become unreadable. Anyone who rents from Netflix knows the frustration of trying to play a sandpapered DVD, and this is what is going to happen to HD DVD as well. Wasted time and money trying to rent HD DVDs online or in the store.
But as to whether or not BD-Rs will have the coating as well, I suspect not since the layer most likely would interfere with the writing of the disc and probably is applied after the discs are pressed in the factories. But who knows, I certainly don't. It would be nice though.