I've had a set of AKG240M for a very long time.  For $100, I haven't found anything I like as much.  Mine have proven to be durable and comfortable with minimal long-playing hearing fatigue.  Solid, flat sound.  It's important to me that a headphone not boost the high end, and that is where most headphones fail.  I like my headphones like I like my speakers:  flat.  I don't need them to color the music.  I've never heard those 242s, but at that price, I'd definitely give them a chance.