There is no such problem here, as the highs are delicate and clean. Some headphones use the lower frequencies to hide uncomfortable sibilance, or those emphasized ‘S’ sounds that can be uncomfortable to listen to at high volumes. It also means that there’s no room to hide for the highs. It’s not the most I’ve heard from bass in the track, but it is controlled and tight. The bassline cruises through the background, without being overwhelming. Dre’s The Witness is every bit as groovy and attitude-laden as it should be. If you want something a little bassier, you’ll not be disappointed unless you like your skull smashed. It’s not as wide as a pair of open-back headphones, but they do a remarkable job for a pair of closed-back Bluetooth cans.

You are stood before Peck and his ensemble in an empty bar, as the music echoes around you. The banjo occasionally comes from behind you as a guitar picks to the left. The synths at the start of the track dance around the earcups, as the lap guitar slides off to one side. Peck sits in the center of the mix, his voice cracking as he sings “ here’s your one chance…”. In Orville Peck’s gender-bent cover of Bobby Gentry’s fancy, the MH40w come into their own. There is a focus here not on features and portability but on sound quality, which is evident from the moment you pop them on.

Where headphones with noise canceling come with a hard case because you’re supposed to be taking them everywhere, these come with a bag because the furthest they are supposed to go is from the lounge to the bedroom or office. These don't feel like headphones that are really supposed to leave the house or at least join you on bus and train journeys. That’s not the purpose I think that Master & Dynamic is aiming for, however. Yes, you are paying $399 for headphones without noise canceling, which feels a little steep. A carrying bag that snaps shut with a satisfying ‘click’ is also included, and it highlights something about these headphones that’s worth noting – they’re not after the same market as those that come with a hard case. There’s the expected charging cable and USB-C to 3.5mm jack connector. The band is thin and doesn’t have much padding, but it gently rests on top of your head so you don’t feel it quite as much. The clamping force is solid without making them feel tight, and the lambskin memory foam-filled pads are soft and gentle. I’ve worn them over the course of many a workday now, and they’ve never become uncomfortable. It makes them very comfortable over long periods as well.

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