It's a valid thought, but in this case I did my homework. The sealed pads on the new 48E (the previous 48's weren't sealed - you could rotate them 360 degrees) make the difference in the bass. Just put the 48E on and get a good seal, play some music with bass, then yawn really wide, which breaks the seal, and listen to the bass disappear. The much better highs I can't account for yet. Although I can tell you this - when I yawn to kill the bass, the highs also sound much more like the old DT-48's. Currently my hearing goes flat to 10 khz and drops maybe 3 db at 12 khz, so with the DT-48 and my Sennheiser 800's I can make a pretty good judgement about the sound. When I had the Soundcraftsmen equalizer I could equalize headphones to within 1 db of the Koss ESP9's. I could do that now. Piece 'o' cake.