Yea, ATH-T22 is a decent choice as well. But from my impression (if i may),

Bass:  T22 > SHP2700
- T22 really emphasized on bass but is too bassy for my liking and the sound can be muddy at times. While SHP2700 has better detail and the bass is just perfect for my taste, not too much and not too less.

Comfort: SHP2700 > T22
- for long hours of usage, i find the SHP2700 is way more comfortable. The T22 can be a bit too clamping. If i had to say, i think Philips has the most comfortable budget cans in the market.

I see. Why would there be any harm? lol i appreciate you voicing out your opinion as well. =)

My audition of both the T22 and SHP2700 was from a competent source only, using 320kbps mp3 files, and without employing any external soundcard or amps.

But i think any cans would sound a lot better if paired with a right/good soundcard and/or amp.