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Denon AH-MM400 (2016) vs Audio-Technica ATH-ANC70
The Denon AH-MM400 (2016) and Audio-Technica ATH-ANC70 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 $330 and $55 price points - it's likely that there are some better alternatives available.
If you want to learn more about the Denon AH-MM400 (2016) and the Audio-Technica ATH-ANC70, however, we prepared a summary of the information that we have:
The Denon AH-MM400 (2016) was loved by reviewers at Wirecutter (NYTimes), a highly trusted source that performs reliable in-depth testing. It did great in its "The Best Everyday Audiophile Headphones" roundup where it was named its "Top Pick", which, in itself, makes it a product worth considering.
As for the Audio-Technica ATH-ANC70, it wasn't able to earn a top spot in any roundups from trusted sources that conduct their own hands-on testing. Nevertheless, it managed to impress reviewers at Rtings, Tom's Guide, and Reviewed enough to make it onto their respective shortlists.
We couldn't find any sources that tested both of these Closed-Back Headphones, so we only analyzed how they performed in reviews from different sites.
We first examined which sources rated each of these best and found that the Denon AH-MM400 (2016) got its highest, 9.7, rating from Head-fi, while the Audio-Technica ATH-ANC70 earned its best, 6.3, score from Rtings.
Lastly, in order to better compare them to their competition, we averaged out their review scores and found that the Denon AH-MM400 (2016) got received considerably better than the majority of other Closed-Back Headphones - it earned an average of 8.7 out of 10 points, compared to the 7.4 overall rating of other Closed-Back Headphones - while the Audio-Technica ATH-ANC70 performed worse than most of its competitors, with its average review score of 6.2.
It's worth keeping in mind, however, that a direct Denon AH-MM400 (2016) vs. Audio-Technica ATH-ANC70 comparison might not be realistic since they're priced differently and some sources have a tendency to review more expensive products better than cheaper ones.