When it comes to high-end audio, headphones have taken off massively over the past 10 years or so, and it's no longer unusual to see someone walking the streets with a pair of serious cans applied to their ears. Certain brands have been around for a long, long time where headphones are concerned, such as Sennheiser, Beyerdynamic, Bose, AKG and yes, Beats. Philips is not a name that you would immediately associate with high-end audio, but they've come out of nowhere to deliver some excellent headphones over the past couple of years. The Fidelio X2 are highly-regarded as some of the best value-for-money in high-end headphones, and they sound fantastic. They're also Amazon's Deal of the Day, with $100 off, making them $200.
A great gift for someone really into their headphones, these are a pair of open-back headphones so they do leak quite a bit of noise. However, they're too large for portable use as it is, and are super-comfy for gaming, HiFi use or for long periods of studying at home. For $200 it'd be hard to find better audio quality than these, and where value-for-money is concerned, these are well-built and the cable is a simple 3.5mm stereo cable, so it's super-easy to replace if something goes wrong.