Preliminary impressions.
Got mine yesterday, a Sine with a regular cable, no Cipher. Listened immediately through Tidal / SMSL M8 DAC / Woo Audio WA7 Fireflies tube amp, and liked what I heard. Very enjoyable overall, serious bass definition, a little harsh in the upper register though — but decided it was too early for critical listening, and that the Sine would probably benefit from some burn-in. Been pumping pink noise through it at mid-to-high levels for the better part of 24 hours. Will continue with burn-in for another day or two, I think.
That said, I've been playing with them for the past hour, and doing some more quick listening with more "typical" sources: my 2011 iMac with a Schiit Fulla mini-DAC, and my iPone 6 Plus.
The sound from the phone's headphone jack, no external DAC, is much better, more cohesive, than the sound out of the Mac's USB port with the Schiit Fulla. I'm pretty surprised by that.
On the iPhone, I briefly compared the sound via Apple's Music app to the sound from Accudio Pro (an EQ app with a built-in database of headphone curves). Not a night-and-day difference, but preferred the Accudio route, using the Audeze LCD-X curve, which I customized with +1db in the sub-bass, +1db in the bass, and -2db sibilance. (I mostly listened to Wrecking Ball by Emmylou Harris, a gorgeous but overly sibilant recording.) I will probably tweak further depending on music played and how the sonic character of the Sine develops.
One area of concern: I was taken aback by the lack of groove I heard in the iconic opening bars of the Pointer Sisters' Yes We Can. It's such a stimulating little bass riff / beat that even an old transistor radio should be able to get your foot tapping. The Sine did nothing for me in that regard. Left me cold. Weird.
Caveat: I've been feeling sick today, so very possibly it's me and I'm simply not in a toe-tapping mood.
Caveat 2: The Sine is up against some very heavy (unfair) competition, because I do all my usual listening via the HifiMan HE-1000 and the Audeze LCD-3 / LCD-4, and that's what my ears are tuned to. All three are outstanding in the groove department (and almost every other department!).
Am interested in the Sine because I love the LCD-series 'phones but want something portable in that vein that I can travel with — something better than my Bose QC25.
Will report back after continued burn-in and more ear time with the Sine.