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Denon AH-MM400 (2016) vs AKG K92 (2016)
The AKG K92 (2016) and Denon AH-MM400 (2016) make for good, if unremarkable, Closed-Back Headphones at their respective budgets.
With that said, while they both should serve reasonably well, you might want to look into other options at the $50 and $340 price points - it's likely that there are some better alternatives available.
If you want to learn more about the AKG K92 (2016) and the Denon AH-MM400 (2016), however, we prepared a summary of the information that we have:
The AKG K92 (2016) hasn't managed to earn a top spot in any roundups from sources that conduct trustworthy hands-on testing. Nevertheless, reviewers from sites, such as What Hi-Fi?, Head-fi, and Techradar all gave it a spot on their list.
As for the Denon AH-MM400 (2016), it was really well-received by reviewers at Wirecutter (NYTimes), a reliable source that's known for conducting its own, high-quality, in-depth testing. It performed great in its "The Best Everyday Audiophile Headphones" roundup and was named its "Top Pick", which, on its own, makes it a product that warrants a closer look.
We conducted an analysis of all of the review data that we could find on these two products. First, we focused on sources that tested and rated both of them, like Head-fi and Techradar, and learned that they all showed a preference for the Denon AH-MM400 (2016).
Then we took a look at the highest review scores that these two Closed-Back Headphones received. We found that the AKG K92 (2016) managed to earn a rating of 10 from What Hi-Fi?, whereas the Denon AH-MM400 (2016) got its highest, 9.7, score from reviewers at Head-fi.
Lastly, we averaged out all of the reviews scores that we could find on these two products and compared them to other Closed-Back Headphones on the market. We learned that both of them performed far better than most of their competitors - the overall review average earned by Closed-Back Headphones being 7.4 out of 10, whereas the AKG K92 (2016) and Denon AH-MM400 (2016) managed averages of 8.7 and 8.7 points, respectively.
Due to the difference in their prices, however, it's important to keep in mind that a direct AKG K92 (2016) vs. Denon AH-MM400 (2016) comparison might not be entirely fair - some sources don't take value for money into account when assigning their scores and therefore have a tendency to rate more premium products better.