Switzerland-based Phonak is the world’s largest maker of hearing aids, so the headphone biz seems like a natural extension. The $599 Audéo PFE 232 is the company’s new high-end model with dual balanced armature drivers. Like the company’s other models, the PFE 232 employs the Perfect Fit concept. While the insertion process is counterintuitive — you thread the cables behind your ear and put the earphones in so that they look upside-down — the fit is indeed fantastic. The PFE 232 includes interchangeable filters that fit onto the tip of each earphone; the filters change the tonal balance from flat to somewhat bassier to substantially bassier. Two cables are included, one with a mic and controls, one without. If $599 is too rich for your budget, Phonak also offers the PFE 022, a single-armature model starting at just $99.