Receipts? I can't find anything on these outside of fluff pieces and a THD measurement that places it as average in fidelity.
First, I will saying that I'm
always very, very sceptical of 'reviews' (for me the majority of this aren't real reviews but only something very much like marketing for a product, and usually giving cliche, vague, useless and meaningless information). I trusting VERY few reviews (Tyll and Darko are very good, in my opinion, but Tyll isn't doing reviews anymore).
Secondly, is very obvious too that, in a perfect world, we must trying and testing a headphone in person for knowing if is (very) good, bad or mediocre for us. Unfortunately, this isn't possible for many people around the world, and they must obtaining all information from the internet. In this case is important knowing the type of sound the person is enjoying so that having capacity of interpreting FR graphs can becoming useful. But FR graphs and others measurements can't be substitute for testing a headphone in person properly, ideally in very quiet environment.
I own the HD800, HD600, UERM (custom IEM), ER-4S and others earphones and headphones. When I buying the iO-12 (1000 EUR in Europe), I have 14 days for returning and receiving 100% refund, so no real risk in my purchase. The iO-12's tonal balance is very reasonably close to my HD800, and the 5-6 kHz peak of the Dalis isn't never offensive for my ears personally like the treble peak of the excellent HD800 (when increasing the volume), and this is in BT mode using 265kbps files from my iPhone and MacBook Pro (!). And then, and this is one unanimous comment for the (now) many people that trying the iO-12, the detail extraction and soundstage are very impressive, like not others BT headphones.
So, for me the iO-12 is a very remarkable headphone for its sound quality. Before this, I owning for one year the even more expensive (1700 USD / 1400 EUR) T+A Solitaire T (ST) that I selling when I deciding keeping the Dalis -- the ST is a headphone that the T+A the engineers first designing like a very good wired-only headphone and then later they adding the BT and ANC components, with 2 types BT modes, one being standard and the other is unique in the world of BT headphones...but that's a more long story. Several ST owners, incidentally, in fact, using this headphone very more often in wired [often balanced] mode more than in BT mode (BT "HQ" mode being excellent too), and several of this people have experience with good (and often very more expensive) headphones and equipment. (The iO-12 is in the market 5 months now, and the ST one year and 5 months)