If you're in the market for a good set of headphones, at some point you have to decide whether you want on-ear headphones or over-ear versions. Either option has its pros and cons: on-ear headphones are smaller, more portable, and can make for a better seal depending on the shape of your ears, while over-ear headphones generally have more presence, better bass response, and can be more comfortable to wear. The new t402v headphones from Torque are different, however, as they don't force you to choose which type of headphone you want when you buy them.
The t402v headphones can actually switch between on-ear and over-ear modes with just a swap of the earcups. The earcups are magnetically attached to the headphones, and can be popped off and switched around at will. The t402v come with both on-ear and over-ear cups, so you can use the on-ear ones when on the go and switch to the over-ear cups when using them at home.
You can also change the sound profile of the headphones by rotating the cups on their mounts. Four modes are available, each with progressively less bass response for various styles of music or personal preferences. It's a similar system to Torque's in-ear headphones that let you change the valves to alter their sound profiles.
The $400 t402v have a padded headband and metal mounts and use 40mm speaker drivers. They aren't wireless, but they do come with a lengthy cable that includes a microphone and remote.
The on-ear mode proved more comfortable than the over-ear mode
I've had a chance to use the t402v for a few weeks and they are largely what you might expect from headphones in this price range. The sound is crisp and clear, and even in the bassiest profile mode, the low-end is never overwhelming. I usually prefer over-ear styles of headphones, but the on-ear cups for the t402v provided a better seal and better sound blocking than the over-ear cups. They also didn't smush my ears uncomfortably like other on-ear headphones I've used. The over-ear cups are quite large, and tend to pop off of their mounts very easily. I would not recommend using them on the go. You can even use an on-ear cup on one side with an over-ear cup on the other, but the result is rather uncomfortable and ridiculous looking. Don't do this.
Torque says it will bring the t402v to market by October of this year. If you're interested in preordering them at a discount, you can do so through a Kickstarter campaign that runs through July 26th.