that means krazzy.... HP > EP in terms of comfort for long hours movie viewing or music listening ? how about sound quality comparison of both ?
Yes. Headphones are more comfortable than earphones, but for the inner ear, i.e. the ear drum. The ear drum experiences less fatigue over longer duration with headphones compared to the earphones. The external ear, i.e. the pinna might not always be comfortable with headphones though, especially if the headphones don't fit the ear properly.
Sound quality depends largely on the quality of the drivers in the headphones/earphones. But there are some minor differences. E.g. supra-aural headphones sound much more roomier than standard circumaural headphones or earphones. This extra room widens the sound stage and makes you feel as if you are part of the sound. These type of headphones usually don't offer much isolation from ambient sounds though.
For noise isolation, circumaural headphones and in-ear headphones are the best as they passively block out the external noise, which lets you hear minute details in the music, which otherwise would be drowned in the external noise. Most headphones also suffer from sound leakage, i.e. the sound of the speakers could be heard by others near you. This is not a problem in earphones as the drivers are small and can only be heard if they are very close to the ears.
So as you see both have their advantages and disadvantages. Headphones generally can be used with both music and movies, but they are best used indoors (unless they are of the compact circumaural variety) whereas earphones are only good for music but they can be used outdoors as well as they are more discrete and don't make you look like a freak.