We spent a LOT of time with these as part of a 12+ TOTL shootout (here is link to the full write up) Between the two, I would definitely lean toward the Elear. It was just a little thin at the top end, but overall very very nice. For commercial cans in that price range, the Elears were the winner for me (Utopias are next level, but so is the price, and not everyone is comfortable with aftermark mods like the Audio Zenith PMx2) I had the highest hopes and expectations for the P9's, but the P9's had a frustratingly confused tonal profile for me (I say this as someone that adores the B&W house sound). The extra big caveat is that we found significant variability in what people were hearing, depending on the shape of their head and how they wore the headphones. If you audition, they might be a goldilocks zone for you, but I unfortunately couldn't get them there for me. I sincerely hope the P9 lightning adapter is able to take these to the next level.