When you state that the SM3 had too much bass, you mean relative to the rest of the spectrum right? And thanks for the thoughtful replies, there really aren't too many people here in a position to comment on these phones so I appreciate your effort. Layering is relative to imaging, everything is stratified and everything occupies a select space and you can pin point where sound is originating from relative to the space the phone portrays. Sound just takes on a more dimensional feel (i.e. depth), that's what people describe as feeling "3D"
They sound like really great phones from your descriptions and very much in line with what I'm looking for. If Dale has made further optimizations to the final product then I can only imagine what they're like