Processing: From my perspective, good. The handset has an overall high-quality impression. A positive feature is enhanced cable management to the shells on (experience has shown that a weak point on other models), so it is hoped, in this respect, that the (flat) cable stops for a while.
Handling / Comfort: The headset sits well with me / comfortable and is also nice and light (!). It shields for this design to my mind surprisingly well against outside noise and lets in the opposite direction also not a lot of sound to the outside.
Sound: This is of course a purely subjective thing. I have compared the headphones with an AKG K-271 (Studio Headphone). Actually not really a meaningful comparison, because the AGK as studio headphones very cautious, neutral and transparent airs - but from a hi-fi model one expects something else. The comparison has but makes it possible to hear how the Sony colors the music - and he does pretty clearly. The sound modeling is typically Hifi: Below rum what to rum and above what it. The additional boost this fall for my taste a bit too strong and goes well into the upper bass range (up to about 200 Hz). The handset sounds thus very "fat", almost too rich. Is compensated for by an increase in the presence of the upper range (6 to 7 kHz), which then takes care of the hearing impression described many times before ("excessive sibilance"). Noticeable to the to my mind also and especially in the pelvic but also about when snare sounds or any other instrument that can sound just pointed or hard in this frequency range (eg, acoustic guitar. Overall, the handset sounds but still quite balanced, forms the music also the impression of space and of the resolution was very good for this price class. The (possibly too) rich sound of the headphones makes in a noisy environment (public transport) positive effect because ambient sounds in balance (or drowned) are. For Sofa ists as I said maybe a little too much - here a bit more neutrality would have been desirable but we talk only about trends, not about massive falsification of the reproduced music -. and ultimately remains largely a matter of taste anyway So itself trial heard.!
Conclusion: From the processing and feel her absolute top. The sound is for the Road (S-Bahn) for my feel good and strong - on the sofa, but I would rather resort to a different headset. Overall, I would be between three and four stars. Since the headphones but sometimes can be a little more critical rating tolerated and my (admittedly high) expectations were not fully met, I give three. Measured by the value for money it would then perhaps even one or the other more - it does not matter for this price wrong!