The arguments for higher quality sound are no different today than what I heard going back to the '70's, when some friends forked over big money on reel to reel tape players, Macintosh amps / tuners, high end turntables and giant floor standing speakers that they placed in over-insulated rooms just to get the best sound reproduction they could.
The same kind of people want the same experience today, but they're the minority, for all sorts of reasons good and bad.
As we've all become more mobile and can listen to music (or podcasts, videos, etc.) at almost any time using our iPhones, one thing to consider for those who think they want an expensive wired headphone set is - will they take the headphones with them when they're out and about? If the worry is they'll get damaged or stolen and end up stuck at home instead, then those headphones are actually limiting the ability to listen to music - which makes little sense. I suppose for some who can afford it, they'll buy one set that is good enough that they are ok with breaking or losing, and another for when they're home and want the full immersion experience, but again, scenarios like this are the exception not the rule.
