I was really tempted to get the TMA-1 over my Phiaton MS-400 last week, but the foldability of the MS400 and the semi-hard case it comes with is what made me decide on the Phiatons. It's just silly when I think about it. . Anyway, the MS-400 is a fantastic headphone, but I'm sure the TMA-1 sounds great, too. It also looks simple, but amazing!!