It is the same as the Denon. I think somehow the manufacturing might have some minor differences as I seem to remember Tyll showing that it measures slightly better than the Denon.
I own both the CAL! And the srh840. The CAL! has a slightly more pleasant tonality, but I think the Shures are much tighter, cleaner, and more detailed. I prefer the Shures by a wide margin, but they also cost more than twice the price.
So, it does seem that the CAL's should be considered for the leaderboard, as they seem to perform way above price.