In a former life I worked at the Guitar Center selling recording equipment. This gave me the chance to sample multiple brands of headphones from Sennheiser to Beyer. Honestly for the money AT or Audio Technica has some seriously impressive gear. For 25 to 40 percent less than similar items of different manufacturers AT delivered comparable performance across the board. If you have the chance give them a listen. You are correct on Bose. I have an NDL in place but they mark up more than you would think.

 
Not sure how your brother will use his phones but if he is looking for something that will travel well then look at the clip ons from Bang and Olufsen. I am an avid snowboarder and I was seriously impressed with how well these lasted considering how many face plants and lawn sales I have had. Pick them up out of the snow, blow them off and continue listening. Apple store has them for like 156 if I am not mistaken. Lost mine on an airplane. I do plan on replacing with exactly the same.

 Daryl