I just stopped by their site and saw their farewell message. I could 50+ people in the photo. That's 50 salaries this startup had to absorb every month. If we assume 100k real cost per head (recruiting, pay, benefits, etc) then we're at $5m per month on salary alone. If it took 2 year from idea to product, then you're in the hole $120m. If you sell these headphones with a markup and post-everything margin of $30 per set, which seems reasonable, then you need 4m in sales to break even. That's a serious amount of sales to push through.