There's nothing wrong with the audio, for what appear to be cheap and flimsy speakers they pack quite an impressive punch in my opinion.
The comfort is a big disapointment though. It has enough adjustment to get the thing to sit right, but after about 1.5 - 2 hours the pressure just becomes too much on my forehead.
A guy on youtube has modded it to attach to a bicycle helmet so the weight is spread over the entire head rather than just one spot on the forehead. It looks like a relatively simple thing to do, so I might give it a go at some point.