From what I understand, the M-100 isn't designed to be a more neutral response like the M-80, but rather that it has a V-shape to the sound. Not an overly aggressive one like some headphones, but definitely not a neutral response. But that's just how I processed my reading about the set. I'm still looking to listen to them down the road. Over ear is much more comfortable with glasses than on ear.
Definitely looking forward to your thoughts on them.
If I don't have graphic design work tomorrow (and I don't feel utterly lazy), I'll do a write-up on them. Been listening to them for a good while.