Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
I was just pointing out that people mock these things but they make a tonne of money I fully expect to see them running around people's avatar's before long, the point is MS's nickle and dime model is making them profits while Sony's is costing them billions, and MS's console sales have hardly been effected.
We'll see in the long run which is the more sustainable model.