The modules are definitely different (M20 vs Adel) for me. Big ups for 64Audio in sending me their demo set of U10s - I should have the write-up completed by next week (hopefully).
Love the tuning of the M20 - combination with the U10 and an impedance adaptor suits my preferences down to the ground. The issue I have had is that for long listening sessions, I start getting ear fatigue with the M20. If I use the B1 or S1 I don't. I've been walking a lot with the U10 the last couple of weeks - anything from an hour to a little over 2 hours at a time. Listening level my usual 65-75dB range. With the U10 and M20 my tinnitus has been a little more pronounced than usual, and I've had that "occlusion effect" where one ear almost feels as though it's blocked for a while afterwards. If I do the exact same walk with the B1 in place I get less tinnitus flare, and no issues with occlusion. I thought for a start it might be simply the way I'm feeling on a particular day - but the results have been consistent.
I think Videl or christopherogut actually mentioned that they used a different system (which makes sense considering the patents), and again from memory I think their system was some sort of polymer damping material. If that's the case - then it'll be allowing some of the sound waves to vent, or it's simply acting as an acoustical damper. But I don't think its having the same effect as Adel's second eardrum. At least its not for me anyway. Its a pity too because one of the best things with the M20 was they way they essentially shielded the vent to cut down on any outside air or wind noise (brilliant).
For me though - it was the tech and the benefits that grabbed my attention from day one. And unless 64Audio can reassure that its doing same or better job than the Asius Adel modules (and that means producing independent papers etc), I'll stick with the 64Audio monitors + Adel modules. My ears tell me this is the way to go anyway. My U6 is still favourite IEM!