
Similar but not identical at all. The SA5000 is made mainly out of aluminum while the Qualia uses carbon fiber frame. The Qualia earcups are also bigger and lighter than the SA5000.
I don't think they use the same driver. I believe others had investigated and concluded that. Can't seem to find the link now.
This one?
http://www.head-fi.org/t/568977/qualia-010-sa5000-and-sa3000-comparison-pics


























