I think, the Empy is quite source dependent, maybe even more so than the 2C. Out of a TT2/MScaler combo they sounded a bit more resolving than the 2C. I found the bass pretty much equally good but the Empy was better balanced. Also upper mids and treble had more air without being harsh at all. Brighter, more insightful upper frequencies but still smooth and buttery. Overall the Empy is a better headphone to my ears than the 2C but definitely not £2100 better. To me this shows how exceptionally good value the 2C is. I agree that this tone and timbre is rare these days. I also prefer the 2C to some technically better £1000+ headphones. It is just more enjoyable and technically not too far from TOTL. Bargain sound with a good amp.