that and the others are out of stock
better frequency resonse doesn't always mean better sound. Actually tight responses sound better, but you need more speakers to cover the whole range.
Anyway, I do like the first set regardless of price difference. They do have the better response, and they do list other specs, such as impedience. I'm never comfortable buying an audio product that doesn't list that stuff. If they figure I'm too stuipd as a consumer to know what it means or why it matters, then they are gearing the units towards uniformed people who just buy whatever is prettiest or has "Aggressive, cool design with strong appeal to gamers".
If you read the description you are also paying for DSP in the second set. If you are using a sound card with integrated DSP, you don't need it in the headphones. Especially since the DSP in the sound card is hands down higher quality then in the headphones. Now if those were say $100+ headphones with DSP, it might be a different story, as that would indicate a quality processor built on a solid pair of speakers, and not really cheap speakers with a so-so DSP to bring the price down to $50.