My tear stained eyes

To put it simply, No.

To put it not so simply:

To me, the phrase "ashes to diamonds" maybe referring to the
difference of souls in the spiritual scheme of eternity. i.e. "so ya think you can tell Heaven (diamonds: souls saved) from Hell (ashes: souls lost and burning)." and "we're just two lost souls swimming in a fish bowl"...the phrase, "foe and friend" may simply refer to people in the socially relational sense. i.e. "Us and Them" (God only knows it's not what we would chose to do). The phrase "We were all equal in the end"...perhaps is a prophetic and apprehensive observation, that after the impending destruction of nuclear war (the partial theme of the final cut), we
are all equal, because we're all equally dead. So, I believe Roger is referring to all humanity in general, not the Pink Floyd's members in particular. But then again, I've had a lot of acid trips in the past, and I've been drinking tonight. So take this and all my posts with a grain of philosophical salt.

Yes, headphones are THE ultimate way to listen to a studio album from Pink Floyd. Even if you have the greatest strereo system around, there is nothing like listening to the Floyd Machine with headphones on. It can be 3:30 in the morning, and you can still be blasting the Floyd tunes. Also, they have to be decent headphones; no, that $10 pair over there will not do. I recently spent $50 on a nice pair of headphones, and I must say, it is a whole different listening experience altogether.