B&W's sweet new P5 headphones  Everybody's getting into the
headphone market, but when Bowers & Wilkins enters the fray,
expect something special. Yup, the P5 is pretty amazing.  The
B&W design team worked their magic on the P5  (Credit: Steve
Guttenberg)         The P5's leather ear pad  (Credit: Steve
Guttenberg)  Some P5 owners have noted the headphone sounds
"muddy" at first and needs a bit of "break-in" time to sound its
best. I left it playing for two days before I scrutinized the
sound.  The sound is easy on the ears; it's warm, rich and yet
clear. I noticed that moving the earpads' position relative to
my ears changed the sound somewhat. Clarity improved when I had
them a bit higher than where I started. I advise P5 owners to
play around with how the earpads sit on your ears.  In any case,
it's the sort of sound that you can listen to for hours on end
without fatigue. Bass is full, with great impact and definition
is good.  Playing to Peter Gabriel's new "Scratch My Back"
album, the P5 had a more upfr