Ok got chance to try both n81 , w960 as well as w950 .
My verdict is that , if you are an average person then definately you wont find any difference in sound quality except for the sound loudness which is more in n81 by about 15-20 percent .Infact w950 sounded slightly better then w960 but the difference is neglegable . Changing the equilizer settings did not make much of a difference except for the mega bass feature , most of us would like the default setting .N81 cost around 18k and w960 about 24.5k in mumbai . So if you want a phone for good music experience then go with n81 . Again w960 has its own benifit like the touchscreen , has sony behind it , better camera , wifi and offcourse a bigger price tag .