399 for beats by Dr. Dre?!
For 400 (same price as the Beats) you can get real audiophile headphones with fantastic sound from AKG, Sennheiser, Beyerdynamic, etc. but at that price point and quality, you need a bunch of other gear to get the most of them. Most cans in that range need a separate amp to even get loud enough and then you can invest further in cables and so on.
If you're gonna use them with an iPod, I'd just get something small and portable like Sennheiser px100 ii for really cheap or Sennheiser HD25's or something of that sort if you want closed back "fun" sound (bass and treble heavy). Those Audio-Technica's might fit in this niche too. I'm very satisfied with my HD25's and they work great for the iPod, movies or gaming and doesn't require an amp.
If you want to do some research, check out http://www.head-fi.org/
There's a B&S forum where you can get great cans cheap.