Good write up. However, in terms of sound quality I personally think they're a world apart and disagree that 90% should take the Oppo. I bought both and found the HA-2SE to be good, but nothing particularly inspiring. I could take it or leave it. Plugging headphones directly in to the computer...

Wyllio, thanks for pointing Audiofly's model out. Looks like a quality offering at a very attractive price point - will definitely look in to this one as well!

I've been lurking and reading various threads, and it seems that at the higher end there is no consensus on a 'best' IEM. Much of it seems to come down to personal preference and the sound signature that appeals to each individual. Still, I'm going to ask for some thoughts, and try and provide...