Speaking technically, let's start by looking at some specifications.
Driver Type: Closed-back dynamic
Voice Coil: CCAW
IMP: 32 ohms +_ 20% @ 1khz
Sensitivity: 112 +_ 3db
Distortion: -5% @ 1KHz
Noise Isolation: -20db(A) @ 10khz
It's interesting to see such a detailed set of specs when we have almost become accustomed to the very basics. Of interest here firstly is the large 40mm drivers located inside the ear cups. The use of a larger driver ensures that the system has a better chance of evenly producing the whole spectrum of frequencies.
Also of interest is the use of aluminum for the outer chassis of the unit. This is certainly an attractive option that will attract some buyers who find all the plastic getting around a bit dull.
The overall design allows for quite a tight fit at the end of the day, which is important for low frequency response as a loose fitting design will effectively leak air pressure and as a result, bass volume.
The design also allows for pivoting of the ear cups on the outer chassis so that the fit is flat against the side of the head, which again aids in making that all important seal with the users head.