I got them, and had a chance to test them a little.

Using my Audigy 2: WOW! I was amazed. The bass is so awesome, I've never heard headphones with such good and clear bass response. The highs and mids are to amazing as well, and the bass doesn't take over them. They are just as clear and crisp.
I played Rap, R&B, Rock, Alternative, Heavy Metal, and basically a little of everything. It was just getting better and better.
I did notice the difference between 128kb and 320kb MP3s.
I played OGG encoded music though, using Foobar... ohhh it was good.

CD player: well less quality, but still rocks!

They are really comfortable as well. I had them on for 3 hours and didn't even notice them.
The cord is very long and can get annoying, but it's a plus for most people.

I give them a 9.5/10.