The main reason for the acquisition was a defect in my old Sony (complete failure of the left channel). Further tests of the Beyer good results have produced - eg en.goldenears.net. The local sound descriptions (bottom graph) are quite informative and can be at least understand the DTX-41.
The sound is well balanced and differentiated, providing all the frequency ranges are sufficiently clear (at least for my sense of hearing). Compared to the old / defective Sony any kind of music sounds much better now and I hear out details that I did not notice before. Thus, for me there is a marked difference already in this lower price groups (20 vs. 40 euros).
Another advantage: You have to turn up the volume on the player is not as much as usual, which might also saves battery power.
Handling is "normal", ie there are the same Fummel trouble with the cable, which is also available in other similar models. Friction noise of the cable are unfortunately transmitted clearly.
The supplied cloth bag is too soft, to provide protection in a crowded backpack. Here a hard outer shell would have been desirable (but that there may be only in the higher price ranges).
All in all a worthwhile purchase.