I have not idea what they have done inside (and I'm not going to take it apart to find out!) but what hey have achieved is great both sonically and spatially. I presume the quality of the driver has a lot to do with it. Perhaps @ClieOS can shed some light on it as he had a hand in their tuning, didn't he?
Can't really tell you much - I only listened to the prototypes and tell them which part of the SQ I think can be improved / reduced. The guys at the factory then re-tune based on my suggestion - no idea as for how / what they actually did. Unlike what most of us DIYer do to tune earbuds, mainly involve just shell mod, those in factory can change a lot more, including the diaphragm, coil, and magnet combination.