Alessandro MS-1: The Best Headphones under $100?

Are the Alessandro MS-1's the best headphones under $100.?

I've owned them for about a year and can't say enough good things about them. They are dead neutral, comfortable, & well built.

The neutrality of the MS-1's have a pleasantly surprising effect of highlighting detail that otherwise is obscured by brightness or boominess of a set of headphones. I've heard new detail in songs that I've been listening to for decades.

Given, the Alessandro's open design does not lend itself to mobile listening (These are modified Grado SR-80's after all & they bleed sound all over the place), they are a perfect complement my to Marantz SR5400's TruSurround headphone mode.

What say you?

yet?

no?

Finally!