At one iPod 5G + FIOO E12 you can hear clearly the phonetic differences between lossless FLAC and MP3 file - which is not at all a matter of course in this price range: my BOSE in the price range is the higher amount of data that is acoustically much care - TIDAL and Spotify sound as absolutely equal. That's when Panasonic different.
So overall a great sounding headset that actually has no place in the 140 Euro price class. Sets a hundred on it, then he would mE placed financially sound (he was a MSRP at 299 some time ago also). Who is looking good sound quality with a comfortable fit for acceptable price can blindly buy. As far as I know there's nothing better to present.
Gibts negative?
Yes, two little things.
I would argue all headphones to 300 Euro have a clear, own characteristics - which has nothing to look for in an audiophile world. Those who speak in this price range of audiophile or neutral figure, it had never seen a really high-quality headphones. I hear in my spare time mostly with a Hifiman HE-400i - that's another category of sound, but also lies in the 500-600 euro price category. And even the Hifiman is far from being completely neutral!
He does not quite outwardly from, ie who want to hear loud music in the train looking better what more cohesive.
Conclusion:
Unbeatable headphones for 140 euros, still very good to compete in the range of 200-300 euros. Comfortable to wear, great acoustics. Bass pleasant available, heights can be snappy, he plays loud. Perfectly adequate to hear differences between CD and MP3, sound very well matched in spite of the criticisms, I liked the pre-listening to Sennheiser, Bose, Beats and Beyerdynamic best.
The Panasonic - especially at 140 Euros - is actually a bargain and should be considered when comparing necessarily.