I received my M-100 today and have started listening. I got it in the shadow color because it looked cooler than matte black.
Still sounds as good as I remember it from RMAF last year. I remember especially liking how vocals sounded on it - definitely a strength of the M-100, I'd say. I skimmed the last couple of pages and have no idea why anyone would call the mid-range recessed or laid-back. Neither of those are words I'd use to describe the mid-range. I'd call the mids and mid-bass full, almost thick even.
I have to remind myself that I'm listening to "cheap" headphones though, because as good as the M-100 is, it's significantly inferior to the headphones I was using the most recently before it - the Stax OII and Fostex TH900. Moving back down to $300 headphones from >$1K flagships requires scaling back expectations as well.
Btw I'm using the M-100 on my reference home gear - Plinius CD-101 and Burson Soloist. I'll probably get around to a proper mini-review of it eventually - maybe even comparing it against the Beyerdynamic DT1350 that I also have right now.
Edited by Asr - 2/5/13 at 1:45am