Some audiophiles consider Focal’s $180,000-per-pair Grande Utopia EM to be the world’s finest speaker. The Spirit One, Focal’s first headphone, weighs about 99.9% less and costs about 99.8% less. Yet its brushed aluminum metal parts, matte black soft-touch finishes, and detachable cord with a woven cover convey some of the Utopias’ high-end vibe.