Performance Build Quality Comfort Value PRICE $3,999 AT A GLANCE Plus Beryllium diaphragm Rock-star cosmetics Fine-tuned highs and timbre Minus Expensive THE VERDICT Focal’s Utopia headphones are a bleeding-edge statement from a pedigreed loudspeaker manufacturer that has made the most of its speaker-designing experience. When I look back on all the dumb things I did as a kid, surely one of the dumbest was pitching rocks and dirt balls at a wasp nest. With each impact, a cloud of wasps rose from the nest. It was mesmerizing—until one of us got stung. Reviewing Focal’s Utopia headphones isn’t at all stupid, but I suspect the results are going to be similar: a cloud of wasps, maybe a sting. Some readers will look askance at $3,999 headphones, especially since the things I have on hand for comparison cost a fraction of that. I don’t often breathe such rarefied air.