Hey guys, just thought I'd share my impression of my Unique Melody Miracle (universal fit) compared to the Etymotic ER4S. I get a fairly good seal on the Miracle universal fit with Meelectronic single flange small tips. I use Etymotic foam tips with my ER4S which work wonders for isolation and sound quality.
Even though the Etymotic ER4S is 4 times cheaper, I still prefer it over the Miracle. The ER4S is more neutral and accurate. The Miracle has slow bloated bass, a harsh 6KHz peak, recessed upper treble and mids. The ER4S is pretty much the same in many technicalities such as soundstage, details, and frequency extension. Technically the ER4S has better bass. It is more tight, controlled, and detailed. The Miracle's vocals lack intimacy due to recessed upper treble and mids.
The Miracle has a warm and relaxed sound (as long as the recording isn't active in the 6KHz region) that was fun to listen for the first few hours but then I wanted to go back to my ER4S for more serious listening.