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Denon AH-MM400 (2016) vs Tascam TH-02
The Tascam TH-02 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 $20 and $320 price points - it's likely that there are some better alternatives available.
If you want to learn more about the Tascam TH-02 and the Denon AH-MM400 (2016), however, we prepared a summary of the information that we have:
The Tascam TH-02 was loved by reviewers at Rtings, a highly trusted source that performs reliable in-depth testing. It did great in its "The 5 Best Earbuds And Headphones Under $20 - Fall 2020" roundup where it was named its "Runner Up for Best Over-Ear Headphones Under $20 - More Portable Alternative", which, in itself, makes it a product worth considering.
As for the Denon AH-MM400 (2016) - it was really well-received by reviewers at Wirecutter (NYTimes), a great source that's known for conducting 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 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 Tascam TH-02 managed to earn a rating of 9 from Head-fi, whereas the Denon AH-MM400 (2016) got its highest, 9.7, score from reviewers at Head-fi.
Lastly, in order to better compare them to the rest of their competition, we averaged out their review scores. The Denon AH-MM400 (2016) managed to get 8.7 out of 10 - considerably better than the 7.4 review average of Closed-Back Headphones in general - whereas the Tascam TH-02 earned 7.2 points.
It should be said that doing a direct Tascam TH-02 vs. Denon AH-MM400 (2016) comparison might not be entirely fair due to the difference in their prices - some sources don't put much weight on value for money and thus tend to give better review scores to more expensive products.