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Koss UR20 vs Audio-Technica M-70
The Koss UR20 and Audio-Technica M-70x 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 $45 and $280 price points - it's likely that there are some better alternatives available.
If you want to learn more about the Koss UR20 and the Audio-Technica M-70x, however, we prepared a summary of the information that we have:
The Koss UR20 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 - Winter 2021" roundup where it was named its "Best Over-Ear Headphones Under $20", which, in itself, makes it a product worth considering.
As for the Audio-Technica M-70x, 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 SoundGuys, Head-fi, Rtings, and Wirecutter (NYTimes) enough to make it onto their respective shortlists.
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 Rtings, and learned that they all showed a preference for the Audio-Technica M-70x.
Then we took a look at the highest review scores that these two Closed-Back Headphones received. We found that the Koss UR20 managed to earn a rating of 5.3 from Rtings, whereas the Audio-Technica M-70x got its highest, 9.4, score from reviewers at SoundGuys.
Finally, we calculated their average review scores from all of the data we could find and compared those to Closed-Back Headphones in general. It turns out that the Audio-Technica M-70x, with its 7.8 average, got reviewed considerably better than most of its competition - the overall average for Closed-Back Headphones being 7.4 out of 10 points - whereas the Koss UR20 performed worse than most, with an average review score of 4.7.
However, it's worth pointing out that a direct Koss UR20 vs. Audio-Technica M-70x comparison might not be entirely fair, because some sources have a tendency of not taking value for money into account when reviewing products.