I'm still catching up on this thread but did you ever compare it with the AKG K371? I think there's a bigger difference between the K371 and K361 than just the frequency response. I ask because I thought you were initially going to compare with K371.
Thanks!
When I did my
comparison of K361 with Panda and APM, I hadn't yet owned the K371. I did get the K371 shortly after posting though, and had a brief chance to listen to them. I also had the chance to let a couple other people I know try them all as well.
Between the K361 and K371, I personally probably preferred the K361. My memory of specifically why, or citing for you the tracks or observations I had, I can't recall too well. Sorry!
My friend preferred the K371 by a small margin when he tried them yesterday. He said the following when comparing the two:
"I found particular parts of the K361 to be shrill in the treble [compared to the K371]. Overall tonal quality is pretty bad in both, but better in the K371. I think these suffer from tone problems. It's not a super pleasing listening experience. I think you could get a neutral headphone that sound better than this. In these, it seems like the balance is made by EQ. It doesn't seem to faithfully reproduce the sound, like pipe instruments.
In the AirPods Pro, you can hear the dampers [of a piano] come on and off. Details like that don't come off well on these.
Cellos plucking very quietly, if you focus in on that for example...not a lot of separation. Not a lot of presence. I'm a little annoyed that if I'm not getting the tone that I want, like from juicy mids, then at least give me more details and more separation.
It's a little harsh, but it's not
bad. They're not beats [he tried Beats Solo 3 briefly before these comparisons].
Comparing between the K361 and K371, I like the tonal quality better of the 371's. If I had to choose one, it would be the 371's, but it's not a dire thing. It doesn't matter much."
Between the different comparisons and reviews I've shared here, I hope it helps you! If you're in doubt, you can always buy both and return whichever you like less.