I absolutely agree most products are built to a price point, but in general the cars I've bought were built to do one task or another well. Throwing money at it to make it more "sporty" or "luxurious" generally meant that you were making some sort of inverse trade off.
However I am a sucker for a product built from the ground up to do a specific task, which is why I have been eyeing the B22 since I had a chance to audition Socrates' Nugget back in late 07/early 08.
My real doubt is regarding the Markl mods. His mods seem to be such pardon the jargon "low hanging fruit" that if they truly enhance the headphone in all aspects it's hard to beleive that wouldn't have done something similar in their flagship headphone.