It's the same as the HD 6XX which is already in a drop, it's one of the most sold Massdrop items of all time and a great value for the price. But technically those are obtainable for $200 which is outside the price range.
Added the Grado Labs - RS2e, it's a low impedance open air dynamic headphone and pretty easy to drive with a typical mobile device/tablet/laptop. I think it fits a use case where you want good quality but don't want to drag around extra devices like a mobile dac/amp and just want something to plug into your phone/laptop.
Tyll from Innerfidelity has both PM-3 and 99 classics on the wall of fame; I believe the MH40 was recommended but these two stood out..
People I have talked on forums who have owned both say that the PM-3 is a much better all purpose headphones (Movies etc) but the 99 classics excel musically
People prefer close back for portability.. And the price of the 99 classics are lower.. I'd personally love to see Massdrop do the 99 classics..