Sony and Simon Cowell have finally introduced the MDR-X05. The cans are basically a smaller addition to the series, packing 40MM drivers (down from 50) and a few more color options (red/black, red/red, white/silver, red/silver and black/silver). Few options of the headphones have done more justice than the silver/red colorway. These are very likely a re-badge of the MDR-X400 headphones for the US market. The cans fold flat for storage and feature an iDevice-compatible inline remote and mic.
Unlike the X10, the tangle-proof flat cabling isn't removeable and connects using both earcups, but the connections seem robust enough. Because the same materials and finish are used on the X05 as the X10, the headphones feel virtually the same in-hand, but solid overall. The headphones may be smaller, but they still manage to feel nearly as cosy and isolate a fair amount amount of external noise as their bigger brother. Packing is the same style of plush memory foam earpads wrapped in synthetic leather.
As far as sound quality goes, the bass push on these is just as smooth and open-sounding as the X10, but the high-end is noticeably harsher and one need to turn on "treble reducer" in iPhone's EQ settings. If you're bass-hungry ears are interested, the X05 headphones are up for pre-sale for $200 (100 less than the X10), but the smaller discount won't make them look any less loud on your ears while you're out.