Those are indeed the best $20 headphones (and the same drivers are available in all sorts of different form-factors) but they only sound better than the $149 Bo

Those are indeed the best $20 headphones (and the same drivers are available in all sorts of different form-factors) but they only sound better than the $149 Bose headphones, not anything remotely audiophile quality. I definitely prefer certain $60 Sennheiser headphones (HD497, which I don't think they make anymore, haven't listened to the equivalent from the current product line) to the Koss drivers.