Guys, no need to argue about pricing / markup. There could be lots of factors we don't know going into this. I bought a 32Gb flash drive for $10 at radio shack in November 2012. The price hasn't been that low since. Does that mean nowadays deals are bad? no. I'm almost positive the company was making a loss on those flash drives.
We don't know if Beyerdynamic had to increase their wholesale price to retailers, and we also don't know what that price is. Without more inside information, we can't compute the markup. It's all speculation, and your guess is as good as mine.
I would also argue that the lowest currently available price can be considered a "deal" and this is not a naive way of considering the issue. If I want these headphones, and I don't want to wait around for several years to buy them, then finding the lowest currently available price and purchasing that is my only option. Only if I consider my time to be worthless can I consider it otherwise (or if finding the absolute lowest price is a hobby, etc.)
The amount of time you spend looking (or waiting) for a lower price should be less than your time's worth across that time span, otherwise, you "lose" money.
Point is: even if it's not the lowest price, I think we should consider this to be a good deal (being much lower than the retailers have it listed) and if you are interested in getting one, you may consider this massdrop group buy.