Firstly the summary - They are very comfortable and well made and sound very good indeed. However at £140 ish more than my JAY World set they definitely do not justify the price difference based on sound quality alone. They cannot be folded as small as the JAY World (see my image in customer images) and apart from comfort they do not really offer any significant benefit. I have carried out the review and given it 4 stars based on this product as a stand alone item and how I would have scored it should I not have had anything to compare it against.
More Detail ===========
Applications used for testing on both the Nexus 7 and the Galaxy S3
For Streaming Playback over WiFi and 3G Spotify Google Play Music TuneIn Radio Pro BubbleUPNP from my NAS over WiFi
Local Playback Poweramp BubbleUPnP - Local FLAC files
I also tested it with BBC iPlayer, myPlayer Pro and Sky Go
I also used 'Equalizer' on The Nexus 7 where the apps would support it but found just setting it at Flat gave the best response. None of the apps on the S3 would support the Equalizer settings with this headset although they worked OK with the JAY World.
I tested the headphones with the same tracks on both the 7 and S3 and they included uncompressed FLAC Hi Def audio from 'Be my love' Joseph Calleja to Foreigner 4 streamed over Google Play Music.
The sound quality of these headphones is very good and compares quite well to my Grado 80i's however they are not as good as my Philips Fidelio X1/00 in terms of sound stage, dynamic response, clarity or an ability to involve you and immerse you in the music. However remember these are Blu-tooth and designed for use with a mobile phone and not an amplifier so apart from general interest a comparison with the Grado's is probably more fair.
There is not one type of music from Heavy Rock through Opera to orchestral works that did not perform well. Whatever type of music you listen to I am sure you will enjoy these headphones. My biggest gripe is the price because at nearly £160 (at time of writing) they are not that much better than the £17 set. Yes they are better but when you are out and about in traffic or sat in a noisy launderette (my usual place of listening) do they justify the extra price? Well I have decided to keep them based on the fact that they are better quality, especially noticeable on locally stored MP3 and FLAC files where the most improvement is noticed and most importantly for me - comfort! These are very comfortable and as I am writing this at just after 9pm I have been wearing them since just after 3pm and I can hardly notice I am wearing them. They feel light and comfortable and there is very little listening fatigue which I sometimes find listening to compressed audio files for a long period. BTW the least difference is noticed when listening to streaming internet radio which you would expect due to its relatively low bit rate.Does the new codec make any difference? The S3 has it and the Nexus 7 doesn't. I cannot tell any difference at all.
Range - with the Nexus 7 I can go about 12m away with 2 walls before the signal breaks up but if I stand still it seems to stabilize. With the S3 the range is reduced to about 8m before I get breakup and with 1 wall between.
Sound Quality 8/10 (JAY World 5/10) Comfort 10/10 (Jay World 3.5/10) Range Nexus 7 9/10 Galaxy S3 7/10 (Jay World - same) Portability 6/10 (Jay World 9/10) Battery life 6 hours and still going strong (JAY World easily get 14 hours and still not flat)