The Package
The HE-400S come in a sturdy cardboard box. The bundle is limited to a 1/8" to 1/4" adapter, which is OK.
HiFiMAN has put a lot of work into the HE400S's cable design; the coax cable connectors have been ditched in favor of a more conventional double micro-jack solution, which makes getting a spare cable or making one yourself pretty easy. The cable is light and quite flexible for a sleeved cable. Its microphonics are alright, but would be better if it were unsleeved, making it a compromise between durability and functionality.
The 90 degree mini jack is very well made and is molded onto the cable jacket. It seems as though HiFiMAN is finally getting on top of their cable design, which is great.
Closer Examination
HiFiMAN stuck with the design they introduced with the HE-560 for the headband and ear cups. The cups are large, and the suspended headband design is still one of the more comfortable solutions out there.
In terms of aesthetics, the lineage is pretty apparent. The design is pretty basic and works well without being overly bulky, though the new cable's termination point looks a little less sturdy than on the HE-400i and HE-560.
The large grill area is still intact despite the actual driver being a tad smaller. The looks of the HE-400S are pretty similar to those of the HE-400i, which is a good thing.
The comfy headband solution made its way to the HE-400S despite the lower price tag.
The all-velour pads are somewhat softer than the Focus hybrid pads, and all-velour, the headphones are more comfortable to wear over an extended period of time.