I did briefly compare the two at a shop in Hong Kong quite a while ago. From what I remember, the L05Q demo is more laid back than the UERM? the biggest impression it left on me was that it was very effortless, and the separation is top notch. Bass is much lighter than the UERM and it sounds closer to the ER4 in this regard. Everything else is quite similar. I didn't have a long enough listen to pick out the differences in details and anything specific.