Seth Says He Can Prove It

Dear Seth Godin
  I understand your post, Are $300 headphones worth it? wasn't about headphones at all. It was about value and clever marketing. But one statement caught my attention:

"We can prove they sound better!"

  While it's no stretch of the imagination to believe that a hyped up set of shiny, endorsed headphones under perform in comparison to a set manufactured by Grado, I just wanted to know how and or where the proof might be?  Where you referencing a study or article somewhere?


(if this post never gets a response, it's ok, at least I pointed a few people to a great read, Seth's blog.)