Both Philips and Sony make various grades of headphones, with some of them being good to excellent quality and some not so good. As you go up in price range, you’ll get some better quality headphones, though its always hard to balance price and what you actually need in a set. If your music files and playback equipment aren’t top quality, what use is it to get a very expensive set of headphones?
Do you have specific models you want to discuss? For inexpensive models, the Philips Citiscape Uptown have some good reviews.
And the classic Sony models, the MDR-V6 and its very nearly identical twin the MDR-7506, have been regarded as standards for monitoring headphones for decades now. May not have the bass punch that many people want these days, since they are designed for a more neutral sound. But these headphones are darn near indestructible if durability is a concern.
My preference for a sub $100 headphone is the Creative Aurvana Live! This is reissue of the Denon 1001k, and has a warm, engaging sound.