After nearly half the day with the SM3's in, I decided to end my night with the RE262's, and am sure glad I did. While the SM3's sound is exceptionally engaging, the RE262 takes mids to another level altogether. I found this to no surprise, since the RE262' mids, to my ears, excel even those of the W4, and all other universals I've heard to date for that matter, excluding the EX1000 which isn't at all too far off. I personally find the midrange to be the most important factor within a signature. That's merely my opinion of course, and heavily varies from genre to genre. On that note,
the 262's mids are simply crystal clear, and as of yet, IMHO, nothing I've heard stands in direct comparison. I hope I'm able to sit down and properly A/B the two sometime this week, but for the time being, there wasn't a single vocal track where I preferred the SM3 to the RE262, plain and simple. Again, I speak only on my own behalf.
Where the RE262 is warm & sweet, the SM3 is warm
ER & sweet
ER, and may very well be the preferred choice for certain listeners. Either one is most certainly an acquired taste, and carries with it a love/hate relationship IMO. With regards to staging, the RE262 offers better width (approaching an 'out of head' feel, much like my EX1000's, though comparitively to a slightly lesser extent of course) in comparison to the SM3's more intimate/engaging sound. Nevertheless, the SM3's mids feel more in balance with the rest of the spectrum, that is to say, when compared directly to the RE262's brilliantly accentuated mids of course. In other words, I find it much more difficult to draw my attention away from the 262's mids, while not so difficult to appreciate the rest of the spectrum with the SM3's. However, It seems that these ears have now come to prefer the former. The SM3's lows, however, pack considerbaly more impact than the 262's; then again, that's what the ZO is for.
In the end, my initial prediction was quite right, and it seems that while still amongst my top favorite in-ears, I've grown accustomed to a different sound than that of the SM3. For the time being, my ears are most drawn towards the EX1000, first and foremost, followed by the RE262/RE272. I suppose beyond the sake of comparison, I bid my beloved SM3's adieu, and most probably won't be revisiting them again.
With all that said, I wish to remind everyone that my choice between the SM3 and RE262 is based solely and exclusively on preference, and preference alone. They are both exceptional in their own right, and completely unique from one another. I've no trouble believing that some listeners may label the SM3 levels above the RE262, and vice versa, whether it be in the technical sense or something or another. If there's anything I've disovered in my last 3 months of being active here at Head-Fi, it's that of nearly 2 dozen unniversals I've come to own, they're all completely unique from one another (with the exception of maybe the CK10 and DBA-02, which to my ears certainly share a resemblance, more or less), and for anyone to claim that one is 'better' than the other, it's almost always based upon preference. There are always exceptions of course. Those content with the SM3 should have no doubts in that they own one of the most competent universals out there IMO, and the same goes for the RE262 owners. Let your ears decide for themselves, else you'll never truly know what's best.