Nice review, I will definitely need to try L1 at some point as it seems to have the sound I like but I'm getting somewhat hesitant about Focal Spirit One headphones after this review.
There's one line regarding the L1 headphones though, what you mean by "Tonality is often questionable, especially vocals"? You never explained exactly what you think seems off, to me this is a burning question as I personally regard an accurate tonality highly for vocals.
Would this have to do with it perhaps:
Maybe the 2kHz peak makes the vocals sound shouty, nasal or colored as it's not perfectly even perhaps?
Edited by RPGWiZaRD - 3/15/12 at 6:02am