The Func HS-260 is currently priced at €74.50, which means it is pretty close to the QPAD QH-90s in terms of price. It then makes sense to compare the sound quality of the two. All tests were done at the same volume and out of either a JDS Labs O2+ODAC or Cambridge DacMagic XS.
The Func HS-260s definitely take the lead when it comes to comfort. This is most evident with the velour pads on since these reduce the amount of heat build-up inside the cups. Coming from the QPAD QH-90s to the Func HS-260s is a small revelation in terms of comfort because of the velours on the HS-260s.
The sound quality of the HS-260s is generally good. The bass is there, but is not overpowering and the mid-range is pretty detailed, price point considered. The treble is a bit dull, which is also pretty common with mid-end headsets.
Compared to the QH-90s, the Funcs loose out on pretty much all accounts in terms of sound performance. The QPADs hold the edge throughout the entire range, from bottom to top. Especially the mid-range seems more veiled on the Func HS-260s, to an extent that is even noticeable outside of hardcore A/Bing testing.
Func's headset is cheaper than the QPADs, by about $20, but the QPADs still take the lead in price/performance because of their superior sound performance, and even the CM Storm Sonuz without any modifications is a little ahead in terms of mid-range clarity, but only by a hair.
The differences in performance between the pleather and velour pads on the Func HS-260s are pretty minimal, but bass picks up nicely once you mount the pleathers. Although bass still doesn't have the same impact as on the QPADs, it does come closer.