Hang on a moment. Headphones can be the best in the world but uncomfortable on my wonky head or incompatible with my glasses and they're worthless to me personally, so I'll give him a pass on that. I have some not-audiophile-but-better-than-meh headphones I rate very highly because they're nicely made and super comfortable; they sound good but that would count for zero if they didn't feel nice.

Room acoustics, though, ought not be very important with headphones unless I'm missing something...