So, I've been enjoying the MSR7b thoroughly for the past 2-3 months, especially now that I've upgraded to a Fiio Q5s and can use them balanced. And that's why I've been putting this off, but today was surgery time!
I've found some very interesting stuff inside these cans. On a very basic level, they are very similar in design to the MSR7, but the design of the cup has been altered a bit. It remains a sandwich of 3 plates (From top to bottom) : The driver and its baffle, a middle plate and then the back of the cup. Biggest difference here is that the space between the driver capsule and the middle plate is deeper on the MSR7b and AT used a very THICK piece of foam/felt (honestly looks more like multiple layers of felt) to fill it. See below.
Removing that sponge looking thing reveals a very familiar sight for me, as it looks a lot like the MSR7's middle section, just a tad deeper. The other difference is that the screws you need to unscrew to remove the middle plate on the MSR7 are on the driver baffle and go straight through to the back. Not the case here, there's another set of 4 screws. Remove these and the whole thing pops off, the whole assembly is detached from the back and the headband. That's an interesting design decision, but I like it more than the MSR7's design that required very careful placement of the cables that went through the whole thing (and are prone to getting caught between surfaces and damaged). Also, in the middle we can see that AT kept the same felt ring covered hole that was on the MSR7. Not shown in pictures is the fact that I removed it (can only do it from the very back).
For now, I just removed the little white felt rings like I did on the MSR7. And sure enough, as with the MSR7, the subbass improved when using the HM5 pads and got a bit muddy with the stock pads. Not as much as it did with the MSR7, I presume because of the foam disk on top. But right now, using the HM5 sheepskins and having removed the felt ring, the sound got a bit fuller/warmer, but that's about it, not a huge difference. I will try more stuff in the future, like removing the foam disk and replacing it with thinner foam/felt. It sure will be interesting to mess with the MSR7b, they really do look like a very mod friendly pair of cans. And they are way more forgiving than the MSR7, these things either sounded absolutely great or like trash, depending on what you did.