Im gonna take a wild stab, but I am pretty sure the Westone 3 is far superior to the x10. I don't havre the W3, but I do have the x10 and I find it to be pretty solid at $90. However, I exchanged it for the A161p because the x10 has a slight more mid-bass hump than I would like (its good for dub-step, r&b and stuff but not as good for vocals) and slightly rolled off highs (but not nearly as bad as the s4i). The x10 has a very smooth and addicting sound, and comfort is phenominal...you put it in your ears and you pretty much forget it. It also has less microphonics than the A161.
btw, where do you find a Westone 3 gold edition for $240?
I found it on this thread (http://www.earphonesolutions.com/w3gold.html) and then use "w3gold" for the code ($299 with an additional 20 percent off).
I know the W3 has 3 drivers (and is much more expensive MSRP), but I have read a lot of reviews that say it is not very comfortable, is difficult to get a good fit, and is bass heavy. The X10 and W3 Gold are the best deals listed on the last couple pages. Higher priced does not always equate to better, that is why I posted the question.
For $239 are there better IEMs out there than the W3 Gold?