It is still a matter of hope that Panasonic would eventually resume business as usual and make available in the market a product that is conceptually comparable to the model that was described earlier. The selection of headphones is typically an odd thing to think about. When it comes to speakers, things are simpler because the cost is almost always exactly related to the level of quality offered by the product. And headphones can be purchased for a price of 120, with the expectation that the sound quality will be 4/5 overall; you can buy the Panasonics that were mentioned for 450 and go nuts from the sound quality 5/5; or you can buy for a couple thousand dollars or more and be confused by the thought, "is this sound at all?" An enamel pan sounds better. By the way, I did not notice any audible differences between the 118th model and the 120th model, and the 118th model is still being offered in some locations despite the fact that it has already been phased out of production. Those who are interested in acquiring sound of a good quality would do well to explore in this way for their needs.
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