The HE60 are on a level playing field with the O2 on the BH. I really can't say which one I like more. The HE60 have a slightly diffuse presentation (not as bad as the Jade), and still have quite a big soundstage that works really well with rock music. But at the same time they image quite well... strange headphones. The HE60 and O2 scale really well with better amps, but with the 404LE don't really sound that different with the BH and Exstata.