Would the Philips Fidelio X1's be a good choice? There is a pair used on ebay for £75, are they good?
It should be very similar to Beyer DT990, so good bass immersion and soundstage step below top.
Very low impedance just makes them more sensitive to output impedance which could lower control of bass.
And not sure how well there's replacement ear pads available for them. (guess eBay has something Chinese)
Because ear pads get dirty/wear and eventually need replacing.
Gaming trinkets just can often break down before that.
So people might not be used to idea that pads of good headphones are actually meant to be replaced instead of always buying new headphones.
(AKG's pads make Beyerdynamic's pads look cheap...)
So why do you insist that without something wacky in implementation 1 Vrms into 32 ohms output can't easily drive 96 dB/mW 32 ohm cans to seriously hearing unsafe level.
(I didn't even have anything but Windows' own default drivers installed when testing myself)
And 85 dB is certainly maximum for safe long term listening.
Guess too loud listening can't ever harm others like some cigarette smoke, but still prefer to recommend others to "listen safely".