At the moment, the same as m05 but pads might change.
Like many noise cancelers, when switched in, the bass frequencies are lessened which in the case of the anc7 is actually a good thing. The circuit still needs a little 'tuning'.
I'll comment more if/when the anc7 goes out. Got someone having a look at the m05 with a frequency measuring rig to see if any mods are possible that would help to flatten the frequency response. If it measures better then at least we know that it is doing an even better job. The biggest problem might be the fact that the electronics are in one cup so straight away, there is probably a discrepancy between the sound of each side.
If just the bass hump was taken down, it would improve it a lot. I think there is actually a clash of interests though as well with regards to the headphone market.
There are the Beats lovers who like a massively raised bass and then there are people like us. I think we're the minority because we tend to be slightly purist in our views as to what makes a good headphone.
As it stands, it's good for the price; especially if you check the price of the Matrix, which has now taken a price hike. It's even going out on Massdrop at a very high price. Far higher than it was when I first saw it in Amazon.
In effect, these are the same headphone, so the Ausdom is a far better buy without Massdrop!!
If the sound can actually be tweaked a little, it could be a killer bluetooth offering at a great price. I very much took the pricing into consideration in my review and I don't think much else gets close at this price.