I've been using Sony SBH80's for quite some time now (almost 3 years, I think) and tried quite a few Bluetooth in-ears in the mean time. I've quickly realized how lucky I was stumbling on the SBH80's: this $99 IEM easily outperformed competitors even in the $149 class. As to date, there are still few Bluetooth IEMs that rival the SBH80 in the sub-$200 market.
Android users can stop reading here, head over to Amazon or eBay, and order a pair of SBH80's for $50-$60.
The Sony SBH80's are not flawless: most of the weight is in the neck band, which means that they can glide off your back when you're not paying attention (this is actually how I lost my first pair, running to catch a taxi in Beijing). The buttons are a bit finicky and there is no option of using 'wings', although the standard silicone ear tips are already quite good. Technically I could comment on the old Bluetooth standard (3.2 instead of 4.x) and the 'average' battery life (6 hours), but in real life the battery easily keeps the SBH80 powered up to 8 hours and the older Bluetooth version has no real-life consequences.
Still, I thought it was time to upgrade, and being a Mac/iOS user, the BeatsX had huge appeal to me: a longer running time (8 hours), a better weight distribution (weight is between the neck and ears, on both sides), magnetic earbuds, and most importantly, charging through Lightning adapter with a quick-charge option that gives you 2 hours of battery life with a 5-minute charge.
When I received the BeatsX, I took them straight out the box and started listening -- and couldn't believe how ****ty they were sounding. Until I realized I had left and right reversed -- oops; for some reason, the in-line remote is on the left side, which for me seemed a bit counterintuitive. I connected both SBH80 and BeatsX to iOS devices and did a side-by-side play of the same songs to hear the differences between these two IEMs.
The SBH80's have great punchy, yet natural sound bass, and very rich mids and treble. I would describe the sound as 'warm' and the soundstage as 'full'. They've been one of the first IEMs that lets you properly hear details like the sound of fingers sliding down the strings of a guitar, or the breath of a vocalist after he is singing a line. Whoever designed and tuned these little gems over at Sony was a true audiophile (and apparently got moved to other projects, because every IEM after the SBH80 is a severe step down, with overtly aggressive bass and cut-off treble).
With these high expectations, I have to say it took a day to fully appreciate the BeatsX. My fears of this IEM being bass-heavy (they are branded as BeatsX, after all) were unfounded. The bass is just as punchy as with my SBH80, but just as balanced and natural, The difference between the SBH80 and BeatsX is mainly towards the higher frequencies -- in the higher end of the mids, and the treble. Here, the BeatsX gives you an insanely detailed, crisp sound. I was able to discover new details in my favorite songs that I had not noticed with the SBH80's. At the same time, the sound feels a bit too clean, too perfect, too... digital? Even though the SBH80 lacks some detail when compared to the BeatsX, I slightly prefer the richness and warmth of the sound of the Sonys.
So which one is better? I'd say, it depends on your preferences. In my case, even though I would prefer the Sony's over the BeatsX by a minimal margin based on its sound, the design and modern features of the BeatsX are definitely the reason for me sticking with these headphones. If you're looking for these features as well, and you've got $150 to spend, you're got yourself a great pair of IEMs that will not disappoint. If sound quality is the key metric and you think $150 is steep, the Sony is a no-brainer. Either won't disappoint you.
(A quick note on the tips: BeatsX comes with 3 silicone tips, just like Sony. The mediums work quite well for me. They also come with two pairs of unobtrusive wings, which I honestly like very much. Using a combination of wings + M tips, these in-ears have not popped out of my ears yet during biking or working, and they're quite comfortable as well during longer stretches. I've just ordered Spiral Dot tips to see if they improve on the sound, let's see!)