At first glance, the recipe to create new audio gear seems cut and dry — pick speaker drivers, design a shell to accommodate said drivers, define connectivity and add the electronics, accommodate peripheral equipment like a boom mic, and you’re ready to make money on a new product range. But as our favorite headphones for Android will prove, it is never that simple, and there are several reasons why headphones and earbuds with similar specs on paper often sound very different, especially if they come from different brands.
