My Sony V6 were like $70 (or something like that) plus a bit more for some velour pads. They're very nice for stuff like bedroom/night use, and actually fairly portable with good isolation if you can handle using full circums for public transit. A bit underamped straight out of most sound cards & portables IMO, and are surprisingly good - without amplification, and another nice surprise if you use it. A very interesting option for the budget.
But best at $200? Um, no.
But best at $200? Um, no.