Got the 2nd gen on a semi-blind buy since I had the OG Xelento and while I thought the OG was an ergonomic treat, I found its treble to be peaky at times and not agreeable with me. I must say that the 2nd gen is a splendid improvement all around. The passive isolation is surprisingly well above average and surpasses my Campfire CIEMs. The new silicone ear tips provide a better fit and seal this time as I didn't have consistent success with the OG tips and resorted to third party options. This time around I got a perfect fit with the second pair I tried. And much like the OG, the 2nd gen practically floats in your ear and sits flush. This is probably one of the only high-end monitors with which you can actually lie in bed (and they have swayed me to sleep many times). I get minor driver flex, but have found that pulling your ear back while inserting helps to greatly reduce and practically eliminate it.
The 2nd gen is a wonderfully smooth listen with what I would have to describe as a buttery timbre. The bass is deceptively guttural and hard-hitting, completely at odds with the shell size. The sub-bass reaches deeper and texture is notably better, and at times produces a physical rumble in some passages that I seriously do not expect from an IEM. In fact, I don't often get it from most over-ears. It has a thicker, fuller, and intimate kind of bass that focuses on enveloping you in a lavishly warm sea of low-end without drowning you, of course. Despite these qualities, bass is competently procured without a sense of congestion or suffocation.
The midrange follows suit with being almost honey-like. That buttery effect is evident here as well, as if everything has a subtle smoothing glaze over it which is nice on the ears. Vocals are thick and gooey with the perfect level of reservation balanced out with the more intimate presentation. The tuning is south of neutral here making it much more forgiving with many genres and more palatable in general, particularly for on-the-go use. Upper midrange lacks the occasional harshness of the OG, yet another welcome change.
Given the relaxed mids, I can't quite say this is v-shaped because the treble is likewise smooth, while retaining pleasant energy and detail. Beyer definitely tamed the peaks here and I welcome it dearly. The treble presentation seems tailor-made for long listening sessions, free of excessive shimmer or glare, and with such a lusciously soft and nimble quality. I found it especially beneficial in electronic music. There is definite roll-off and it contributes to creating an almost romantic atmosphere and maintaining the theme of prolonged listening. I quite enjoy it.
I mentioned that the staging is on the intimate side, however the imaging and depth are excellent, again unbefitting of the ear piece's size. I can often get fooled into believing that I'm wearing an over-ear with the Xelento, and the remarkably physical bass delivery aids in that. All in all, this is a portable easy-listening package at its finest with a form factor that I can't appreciate enough. I'm consistently finding that single driver monitors are much more enjoyable, and superior in terms of musical purity. Beyer unequivocally achieved a cozy sound here.