Foobar2000 > Magni 3+ / Modi 3+ - No DSP used - No EQ used
*Note - Price is factored into the score.

Non-auditory observations: Comfort is excellent. Arguably the most comfortable headphone that I have ever used. These headphones are lightweight, but they rely on the base and center of the ear to hold it up: some people might find this uncomfortable. The durability is not good. My experience with them is that they last ~1 year because of damaged wiring. The cable on the KSC75 is stiff and the 3.5mm plug is right-angled, which I find provides more durability. Now, the KSC75X is Drop's version of the KSC75, and they measure around the same minus the bass from 10-100Hz. These cost slightly extra but the cable behaves better and is rubberized. My suggestion would be to get the KSC75X.

Tone: Not too many complaints. Sound is mostly natural with some plasticky notes. Treble focused and extremely subtle sub-bass. Mid-bass and midrange is neutral. Treble sounds forward and splashy in a good way: good treble definition.

Tech: Average soundstage that is limited by its driver size and also wearable form that places the driver on the ears. Good separation because of the lack of present bass in general. Imaging is okay. Treble detail is good. Midrange and bass notes are lacking in some detail because they are less defined and distant.

Song Tests: (VS KSC75X modded with Fibonacci grilles and a 0.5in coin/quarter cutout in the center of the foam)
Evan Call - Back in Business



(0:00 - 0:15): The strings at the left are introduced more distantly while the bass is not strong at all. There is a subtle "tap-dancing beat" that starts at 0:03 and ends at around 0:16 in the song. This part is hard to nail and with the KSC75: they were barely audible and not dynamic enough. With the KSC75X, the strings are introduced more intimately, more natural and better defined. The bass is more present and the "tap-dancing beat" is slightly more audible with more range.
(1:18 - 1:21): This short-stringed part is played with no congestion. The strings are not too well-defined. The KSC75X sounds more warm with a slight amount of congestion from the instruments and the added audible bass.
(1:30 - 1:36): While the separation is good, the piano notes and the main instrument are quite distant.

Ragdollz - Mangekyo



(1:12 - 1:20): Tones are good but it sounds pretty boring. Mids and bass sound flat but the cymbal taps do stand out.
(1:46 - 2:04): Less overall dynamic sound on the KSC75. The constant cymbals do really stand out at 2:00. Less center imaging on the KSC75.
(2:04 - 2:22): The fast kick drums sounds pretty flat and the electric guitar is well separated, but doesn't have a great, full tone.

Hiroyuki Sawano - Blumenkranz



(0:47 - 1:10): Main vocals are distant and the whispers are barely audible. The KSC75X picks up the gasps/air-intakes during the whispers better, but the whispers are also barely audible. Better center imaging on the KSC75X.
(1:38 - 2:00): The drums sound less warm with less real reverb. The cymbal-like sound is nice and splashy. The drums introduced at 1:48 has little authority. But again, the KSC75 has better separation and more soundstage.
(4:00 - 4:18): Nice spacing between instruments but the main blooming instrument is slightly off: not enough haze.

Thoughts
The purpose of me comparing the two nearly-identical headphones is that you could mod and change the sound-profile of the KSC75 if you want: not too drastic, but enough to increase the midrange detail and the note definition. The Fibonacci grilles creates more openings for sound to travel through, theoretically making the sound more intimate and perhaps more detailed. I suspect that the kramer mod does similar things. With the quarter mod, solderdude noted that the drivers sit slightly closer to the ear. It creates less dampening for a more direct and detailed sound. The compromise is that the stage is less, especially the sense of depth. The notes become more congested with the increase of other sound elements. Are the mods worth doing? For what I hear to be a more natural and more defined headphone with less soundstage and more congestion: I think they are. I normally use crossfeed for headphones. Crossfeed + stock KSC75 = an even less dynamic listening experience.

Conclusion
For the price of the headphones, I can not think of anything in its range that could beat it. Overall the tonality is good with the detail and soundstage being the major cons. For what it offers, I think 4/5 stars is a fair rating for these.

Source: Magni 3+ / Modi 3+. No DSP used. No EQ used.
*Note* - With the stock cable, there is background hiss present when plugged into my PC and tablet, but not the phone or amp.

Tone: Large quantity of clean bass. Less bass bleed into the mids than expected. The mids are quite hollow and distant. They can be described as cold or lean. The treble is fine: good extension.

Tech: Staging width is pretty average. Depth is subpar. Imaging and separation is not that great. The space between the instruments is small. The detail is pretty good.

Song Tests (CRA vs ER2SE):
Kevin Penkin - Nanachi In The Dark

(0:32-1:04) The sub-bass can be felt. The rumble is present and there is a good amount of vibration. With the ER2SE, the bass could still be felt, but it isn't as strong as the CRA. The instruments in this song do not sound right.
(1:20-1:36) The instrument sounds hollow and not natural. On the ER2SE, it has good tone.
(2:00-2:15) the mechanical sound in the background doesn't sound correct. The main instrument sounds too cold. On the ER2SE, the mechanical sounds has more dynamics and the main instrument doesn't sound wrong. The staging does not go outside the head. On the ER2SE, the stage width is less but the depth is a little better.

Hiroyuki Sawano - Blumenkranz

(0:47 - 1:00): The whispers are barely audible and the bass actually interferes with the mids. On the ER2SE, the whispers are there.
(1:12 - 1:36): The vocals are cold. The instrument separation isn't good. On the ER2SE the vocals are fairly cold as well. Instruments and vocals are better separated. Not a lot of stage width on the ER2SE.
(4:00 - 4:18): Main instrument doesn't sound warm enough and it is missing the "hazy" sound.

Evan Call - Back in Business

(0:33 - 0:40): Again, the piano tones do not sound warm enough.
(0:50 - 1:05): There is a "tap-dancing beat" in the background (that also begins at the start of the song) that is barely audible. On the ER2SE, it is slightly more audible with the tones being more defined.
(1:18 - 1:21): This short, stringed part in the song doesn't sound natural. On the ER2SE, the tones of the strings are more dynamic.

Conclusion: While the detail and air is pretty exceptional at this price point (and even compared to the ER2SE), the recessed mids plus the pretty bad separation and stage depth prevents me from rating these highly. The cons are apparent in nearly every song that I listen to. The rating is 3/5 because while it does detail exceptionally well for its package: I don't gravitate towards wanting to listen to it.