As one who has purchased over a dozen different IEMS in the last 12 months from value based Chi-Fi up to Flagship western Brands, the Xelento has become and remains my favorite IEM of all of them. It's got great Bass punch without overwhelming the mids or treble, beautiful mids, where strings and vocals alike are just where they should be, and treble that provides sparkle without sibilance. That Beyer has accomplished this with a single DD is pretty impressive. I've been pretty vocal about how great I think the Tin P1s are for $150 or any price, and I maintain their goodness. The clarity, detail retrieval, separation, and resolution is I think unmatched BUT they lack the low end punch and they NEED power to really sound their best (for me they are now relegated to my desktop rig for that reason). I bought the Cupids because I was looking for all the detail and resolution of the P1 planar, with bass punch of the DD it comes with, but even the cupid cant match the the detail or resolution of the P1. I've been A / B / C comparing these IEMs for weeks and I'm completely sold on the Xelentos. They are easy to drive, have great low, mid and top ends and too my ear are the best all rounder I've got. I use them daily, travel with them and overall cannot recommend them enough. I will say, a few weeks ago I had the privilege of auditioning the new Noble M3s. They were spectacular but I only compared them again the cupids. I'm going back to the shop to pit them against the Xelento and am either going to walk out with them or dismiss them. As for the Xelentos, everything I've had has been for sale as I continued to rotate earphones in my possession in my search to find the "right" IEM for me. With Xelento I'm sure I've got it. The M3 may knock it off but I doubt it.