Logitech did make changes to the internals of the new triple.fis, so that point of value vs price in a product with a price drop is partially moot in the case of the TF10, and everything has to be compared at street price, or the average going price. That for the W3 is about $300, for example.
I think that every IEM should be reviewed for what it is worth, so in the case of the TF10, about $150. If it still deserves to be a top tier, then so be it, but with Logitech being cheap and changing the internals to give a better price, it doesn't surprise me if the TF10 no longer deserves to be classified as a top tier IEM.