So I want to contribute with a new discovery. It impressed me so well, I can definitely say it sounds so much better than most high priced iems.
In the showcase: Philips SHE9710
This is the replacement to SHE9700 series. Comes in 4 different colors: Black, Blue, Red and White. I have tested tens of iems the same day, and out of all, price/performance these just rock. They cost about $20 in Japan, currently not available in the US. Multiple ATH, Sony, Denon, TDK, Philips headphones were tested at the same day. The track listened for all of them was Rush - The Wreckers.
The reason for the track: It is a very complicated track, certain guitar tones, drums, synths are in depth and not easy to pick up. Base guitar is extremely prominent, along with the cymbals, which bring out whether the headphone can handle them with the exact tone. One of the parts I pay the most attention to in the song is at 1:00 minute mark (on actual recording, not sure of the youtube video), the guitar notes change for a split second, and that sound is very hard to produce. The Westone 3 does an amazing job in that respect, along with the Shure 1440 that I listen to most of the time. Philips SHE9710 comes very close to these headphones in that respect.
Vocals are literally in your face, amazing, I can feel as if Geddy is right in front of me, and talking with me. This for me is one of the most important aspects of headphones that produce the best sound for rock music. The instruments are a little bit on the back, as if you are listening to a concert of Rush. Vocals are so clear and well imaged that when Geddy shouts "Breakers roar" you can actually pick up the echo, truly amazing. The bass guitar is very prominent, it truly is wonderful, you can even hear the distortion on the strings, can not add more to this. Lead guitar as I mentioned before is wonderful as well. The drums kick with punch and brings the depth of the sound even further.
Truly Philips made an amazing product. For the price this is literally unbeatable. As far as the bargain finds, this one beats the Sony MH1c by a couple of steps. They are very comfortable as well, go deep in the ear canal (about the same as Westone 3), and stays there. The issue with the cable would be that it is not a Y split, so you have to put it over back of the neck for the right ear. This would be the only downsides of the Philips SHE9710s. Cable seems to be of very high quality. The headphones comes with 3 eartips of S,M,L sizes, and a carrying case.
More info at:
The SHE9700 are great... these look promising.