Tyll posted the below statement in a January 2015 update on InnerFidelity:
Audio Technica ATH-WS99 - A somewhat thick and murky bass to mid transition mars this otherwise pretty good little headphone. Priced a bit too high as well.
Read more at http://www.innerfidelity.com/content/innerfidelity-update-january-2015#7PTAFRVRRlizyD41.99
Does everyone here agree about the bass to mid transition criticism? I'm really enjoying the WS99 and don't have any issues with the sound. I don't have trained ears like some of you guys though.
I can see where this is coming from - the tuning, also a bit of feebleness can be felt in the 100hz area on tunes with bass resonance there, but that might be my unamped-ness (there is a peak in impendance right there and it might be causing it, if I am understanding the concept correctly).