Like the S4, the S3 sounds decent at first listen but it has some very serious flaws. To me it has pretty much all the flaws of the S4 with fewer strengths. I find it very fatiguing, almost unusable. The old S2 was much smoother, albeit less clear and resolving. I've never heard the X5 but would choose it blindly over the S4 as long as you're not after heavy bass.
FAQ is on page 1. I do not have any Polk IEMs on hand at this time.
I've been waiting for you to review the Ultimate Ears (especially UE 700) for around 5-6 months now, and they are on your 'In Progress' - list but you're not publishing anything on them. Can you please give an update on that situation? I really can't wait to see what's better the UE 700 or Westone 2, and Christmas is just around the corner so need to make my mind up. :D
FAQ is on page 1. Basically, since all of the UE stuff was purchased by me, I won't get around to reviewing it until I'm done with all loans & samples.
Neither is really better between the UE700 and Westone 2 - different signatures. The UEs are crystal clear, bright, and energetic while the W2 on the warm side and more mid-centric.