I'm not an expert, but I'll share some things that I have experienced as of late.
I own AKG K701's, and have used them for nigh on 2 -3 years. I regard them as neutral and pretty dog-gone realistic, with exceptional midrange, highs, and a rather limited bottom end.
I came across some Denon AH-D5000's, and in doing so, read every thing I could find, leading me to believe they're bottom heavy and lower midrange muddy. I found a mod on Head-Fi/Lawton Auto, referred to as the markl mod. This mod consists of damping the ear cups, back of the driver, and a few other odds and ends, including stuffing the ear pads.
The D5000's are fun to mess with and do provide some good bottom end, a bit light in the midrange and decent highs. The AKG's, on the other hand, are very neutral, accurate, and light bottom ended.
Considering your friends budget, I'd suggest the Denon AH-D2000's, if he/she wants nothing more than a "fun" headphone for non critical listening, although they will need to be modded. On the other side of the tracks , if he/she is a music enthusiast that will settle for nothing less the neutral and accurate headphones, with a stellar midrange, then the AKG's are a no brainer.
BTW, where the hell you been Tee??? We miss you here!