Because I have nothing better to do, I think I'll add my 2 cents on what I think on this thread's topic. Also I need my 5th post on Head-Fi to start actually doing stuff but that has no bearing on why I'm making posts... *wink*
I own the IM70 and SE215 Special Edition and have demoed the GR07 Bass Edition. Personally, my preference between the three regarding sound is:
IM70 > SE215 SpE > GR07 Bass Edition
I know people on this site are going to collectively hound me for my opinion, but my reason for liking the GR07 the least is due to the sibilance. I might have to give it another try, but I just couldn't stand the sibilance, especially with vocals in the 'S' regions. While I'm very sensitive to this region of high frequency, I know I'm also not crazy. My friend who was with me, who's totally not an audio enthusiast in any sense of the word, told me the same and that he found the sharp 'S' sounds very unattractive. That said, I'll say that the GR07 does indeed have the most detail, just presented in a fashion that isn't to my taste.
Also, note that though I said I don't like the GR07, I didn't say you wouldn't. If you can, be sure to give it a try, though that may be difficult to do due to scarce availability at physical retail.
On to the IM70 and the SE215 SpE, I find the IM70, by far, is the better value for money. That said, I don't think the SE215 SpE isn't without its merits and the IM70 isn't without critical flaws.
First, the IM70 can be challenging to get a good fit on. The nozzles are thick, the ear piece itself is chunky and angular in shape, both these factors making it very difficult sometimes to get the IM70 to fit in my ears properly. Therefore, comfort isn't the best, especially if you have smaller ears.
That said, the IM70 sounds better than the SE215 SpE on a technical level. There is much more treble detail and the bass digs deeper and is tighter. Sound stage on the IM70 is also significantly more spacious and 3-dimensional though make no mistake, it's not going to blow your mind like good full-size open headphones would. Still, imo the IM70 has enough clarity for most peoples' tastes and has a generally rich, lush sound that is easy on the ears. Vocals in particular sound great, though the IM70 is also excellent with electronic music.
The SE215 SpE (not the regular SE215), I think has a sound signature that is excellent for travelling and general outdoor use. It's much more comfortable than the IM70 and is easier for me to get a good seal on. The SE215 SpE has rolled-off treble, which is why people don't like its technical performance, since it reduces perceived detail and clarity. Additionally, the SE215 SpE has bass that is considerably loose, especially when compared to the IM70 and GR07. However, this also means that you don't have to turn it as loud to get bass kicking around and the rolled-off treble ensures it is very unlikely the high frequencies would be damaging your hearing when you turn up the volume.
The lazy treble and the thick fat bass are the reasons why I think the SE215 SpE works very well when traveling or taking public transport. You don't have to turn it up too loud to get bass since isolation is good and the bass, particularly mid-bass, is very pronounced. The treble also means you aren't likely to pierce your ears with treble when playing at louder volumes, something that might happen with the IM70 and something which almost certainly would happen with the GR07.
Regarding the normal SE215, the most noticeable difference between the SpE and the standard edition is the Special Edition has significantly more bass. I didn't like the normal SE215 when I tried it at the store, thinking that for the price, the IM70 has a similarly mid-centric sound but with more detail and a tighter, deeper bass.
I also have a full written review of the SE215 SpE on Head-Fi, so feel free to read that if you want a better idea of the SE215 SpE:
http://www.head-fi.org/products/shure-se215/reviews/15650
TLDR:
1) If you want the best value for money out of the three, the GR07 or the IM70 are much better technically than the SE215.
2) If you're sensitive to sibilance like me, avoid the GR07.
3) Despite the above, my recommendation if you want a good travel IEM at this rough price would be the SE215 SpE. I think it's sound signature lends itself to preserving your hearing, not to mention I think it has the best noise isolation of the three earphones.
Hope this has been helpful. Finally I can get around to posting pictures, editing my profile and doing all that other fun stuff on Head-Fi. :3