Sidegrades for me, actually. A different sound signature is pretty quick to seize upon, although especially with the current headphone market the differences between headphones shrinks as we approach the high-end as they all coverage a version of neutrality (though it might be different if the L3K and 010 are in the mix; there also seems to be also significant diversity in the high-end universal IEM market).
I think downgrades are more noticeable too, especially if my current gear already does a reasonable job of trying to sound natural and neutral. If my upgrades are simply trying to do that, but better, it's not so obvious to me. Once I listen to good headphones for a while and grow accustomed to them, my inferior headphones will then surprise me because their flaws seem magnified.
I wouldn't put is as 'downgrade' but simply going back to a sound you have a lot of experience with.
If I switch to something new, the difference is usually not as subjectively marked, as when I switch back to what I used to listen to. I often wonder why this is so.
Additionally, if I keep switching back and forth between two signatures, their differences become less obvious as my ears acclimatize to the two signatures. It's as if my hearing is trying to make things consistent. It's this latter phenomenon that makes me wary of DBT's which require a lot of switching back and forth.
Its so hard comparing sound quality in headphones. As you move up it is harder to compare. I am doing that with the T1. When I switched to my 701 difference was very noticible from the start. The T1 is so much more refined. When I go to the D7000 harder to notice but when I had a classical recording on and switched to the D7000 I missed the smooth natural balanced presentation of the T1.
That has been my experience. I get a headphone I like, spring for an upgrade, then wonder what I just spent the extra money on. But once I get into the upgrade, going back to the original is like dropping off a cliff.
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