@ Pianist: if you think the e-Q7 bass is close, you are not getting a good seal with the SM3. Here is my direct comparison (from the 2nd post in this thread).
e-Q7:
Bass - The e-Q7 has nice, deep bass that doesn't sound lacking, until you hear the SM3 bass, which has much more power and much better reverb. There is a very noticeable difference in warmth also, as the SM3 is much warmer. The only place where the e-Q7 may be better than the SM3 is lower mid/upper bass clarity, and only by a bit. Bass speed of the SM3 is superior to the e-Q7.
Mids - Both have very good mids, but the differences are in how liquid the SM3 mids are as well as the warmth and fullness, with the SM3 being warmer/fuller. The mids IMO come down to preference, but the more liquid presentation of the SM3 is much preferred.
Treble - I think the treble of the SM3 sounds much better than the e-Q7, and is more extended and liquid, but not smooth. The details are all there, but not etched or rough at all, just presented in a very convincing way. The e-Q7 on the other hand does not convey the realism in the treble that the SM3 conveys.
Soundstage - The e-Q7 has a similar shape to the soundstage, so both of these IEMs portray instruments with similar accuracy from a 3D perspective. But size is where these differ, which is song dependent. The more space in the song, the better they both sound, but the SM3 has more room for the space to grow. Straight out of a DAP I think the SM3 does better, but when amped, the e-Q7 can catch up for some songs. But again, when the song has a lot of space in it, the SM3 pulls away.
Transparency - This is similar, and I actually think the SM3 is a little superior due to the additional speed.
Summary - The e-Q7 is a very capable IEM, but still not quite as good as the SM3. I do really like the sound, and without A/Bing, this would be my favorite IEM (and the FX700 a very close 2nd), but with the SM3 around, the e-Q7 is expendable, as it constricts what the SM3 does and the bass or treble really don't compete.