Again, this is all very good information. It's great to have such support in making an informed decision. I forgot about the change in manufacturing origin (I had them several years ago), but you are right that most are made in the far east now. I also remember now about the long break-in time for the K701. It makes sense in starting from a balanced point of reference, then EQ if/as needed. Nice to hear they are still considered compared to the headphones mentioned (Oppos, Focals, etc.) I will definitely take a closer look at the K701 as a possibility.