Beats by Dr. Dre <-- this linked article summed up my feelings for this.
The post-mortem is that I'm happy I shelled out the bux for them. J bought some and before we got home, I knew I'd be jealous. We'd been checking them out a while, but at $299 they were too expensive for my blood (as J so eloquently put it). So, we went back and got the last box for me.
Le sigh.