It's opinion. Nobody hears the same. Only in a general sense. So once you get past a certain level, it's more about the headphones themselves, not the capability. Some prefer fabric type surrounds because they don't sweat as much over long periods. Some prefer the leather because it looks more expensive. Some want the 7.1 artificial, some are happy with just stereo. Some prefer closed back for the ambience and noise reduction, some prefer open back, and that can change whether they are mixing and want to hear outside influence or prefer closed back to single out nuance in a studio setting. To each his own, for their own reasons.