It’s difficult to see or hear Phitek’s new Blackbox M10 ($179) without referencing the ATH-ANC7, not just because Audio-Technica’s offering was so impressive for its price, but also because the headsets are akin to fraternal twins in features and design. They have the same small-ish earcups, the same memory foam padding, the same folding bodies, and frankly, all but the exact same molding: the earcups might well as come from the…