If you want proper ear protection and great sound it will cost you. The best performance is going to come from custom molded IEM (in ear monitors). Basically you get a mold made of your ear by an audiologist and then the IEM is molded to your specific ear canal. The result is serious sound attenuation and amazing sound. These are going to start at about $250 + molding which is about $50-$100. I have TUNZ B which are 3 element IEM's with simply amazing sound. I actually bought them for playing the bass but I use them on the bike. They cost a small fortune but I basically have the sound quality of a nice home system on the bike.
The next level down I like the Bose. These word really well for me and they can be had for about $100 or so. They don't have the isolation that IEM's give you but sound quality is good. Part of the problem is that the SENAs are notoriously low volume. When I switched to the Packtalk Bold I was amazed at the improved volume and coupled with the new JBL speakers the experience is pretty impressive.
Lot's of people will say that not hearing things like emergency vehicles is dangerous. This is of course not the case. You need to learn how to maintain situational awareness all around you on a bike and all I have read or been taught is done with your eyes and nose (i.e. smelling a dead animal or cut grass). Loud pipes and wind noise will destroy your hearing and that's the real threat most bikers don't realize until it's too late.
Anyway, lots to think about and try on this topic, good luck.
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