ShervI do agree that CAL at $39.99 is a very good deal.
Though acoustically most of the time wood chamber creates better resonance and sound, that's why in Denon AH-D2000 they use plastic cup but on the higher model such as Denon AH-D5000 they have wood cups.
Whether or not it's worth the $60 extra is a different story. But wood does have its acoustic benefits (not just looking nice).
Shazb0tNo, there was. I saw it when he first posted it, there was a seller who was taking backorders @ $39.99. They're no longer listed, so they've probably taken all the backorders they want to at this time.