I'ts gotta have it's own dedicated amp with the chassis carved out of circa 100 year old zelkova wood.
The pads must be made of memory foam coved in unicorn leather from the underbelly.
The tubes in the amp must be NOS found in a lost WW11 bunker that's been just been discovered.
The cables must be pure 999999999999 silver coated in sintered allotropic gold.
The diaphragms must be made of graphene sheet 15 atoms thick and blasted with antrineutrinos to raise their intrinsic resistance profile.
and, lastly, it must come with a numbered certificate that has kg's endorsement on he bottom.
All this must have a RRP of at least US$250,000 to ensure exclusivity.
More modest specced model must be released at least, 2 years but more than 5 years later at the bargain price of US$65,000 (inflation nowithstanding).
I could go with that.............
Donations to the " wink unobtanium headphone museum and emporeum" to ensure I have the necessary funds to acquire a specimen will be immensely and deeply appreciated.