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I agree with the comments of @EagleWings and @originalsnuffy as regards the 8D. It's a great headphone and probably deserves its own thread(?!). I actually managed to pick up an FLC8D for $200 some time ago, so maybe those sale prices are becoming more common? At that price, this is the bargain headphone of the century.
As for the comments about differences in the treble, mid-range, (bass?), etc., I think they're all potentially valid. The one slight issue I've found with the FLC range is that the tolerance isn't particularly tight. Here's my current FLC8S (with red/modded black/gunmetal filters and SpinFit Cp100 tips) and FLC8D (with gunmetal filters and SpinFit Cp100 tips), comparison of left and right channels:
These aren't too bad, but I've owned two pairs of FLC8N and neither had a channel balance this close. (I'm not going to publish those figures, but if you're interested in seeing some wild channel imbalance, send me a pm.)
I've spent a lot of time in the past worrying about tiny differences in FR (e.g., a modded black filter that attempted to split the difference between the gray and black low-frequency filters, and "borrowing" the dampers from the gold filters to double-filter my gunmetal filters in my FLC8N). My first pair of FLC8N had a much larger treble peak at 8.5 kHz than either of my previous pairs of FLC8S (see below). In my review of the FLC8N (search this thread for "FLC8S To FLC8N - Is It Worth Upgrading?": https://www.head-fi.org/showcase/flc-technology-flc-8n.23219/) I concluded that the FLC8N was more v-shaped than the FLC8S. That conclusion might have been skewed simply by the particular pair of FLC8N I had, because I recently obtained a second pair of FLC8N and this didn't have the same exaggerated peak at 8.5 kHz and its treble was much closer to that of my old FLC8S. The one thing I've seen consistently though in two pairs of FLC8N and my one pair of FLC8D is that the bass in the newer models is considerably more elevated than that in the FLC8S. This is the case even when using red/grey ULF/LF filters in the FLC8N and red/black ULF/LF filters in the FLC8S. I'm surprised that more people haven't noticed or mentioned that. But who knows - maybe this is also simply as a result of unit variance in the models I own??
There was an interesting comment recently on one of the InnerFidelity podcasts about how headphone samples sent to reviewers are typically made with tighter tolerances (and typically sound better) than the units that are eventually sold to the public. I know it's a tough job to maintain very tight tolerances and I don't want to bash FLC. But it's interesting to consider that folks could have different opinions on a headphone for reasons other than their own hearing and preferences. They might actually be listening to two very different-sounding headphones
With that being said, here are the averaged (L and R averaged over repeated measurements, all raw/uncompensated from a 711-compliant coupler using Cp100 SpinFit tips) of the FLC8S vs FLC8N vs FLC8D:
To clarify the legend here: FLC8S was measured with red/modded black/gunmetal filters; FLC8N was measured with red/gray/gunmetal filter and also red/gray/double-gunmetal filters; FLC8D was measured with the gunmetal filter. You can probably discount the cyan curve, because that large 8.5 kHz treble peak seemed to be an effect on my first pair of FLC8N which I did not see on my 2nd pair, nor do I see this effect on my FLC8D, which is just using the standard gunmetal filter in the measurements above.
Is there a difference in the mid-range from FLC8N to FLC8D? Maybe, but it's not as significant as variations from unit to unit. And it's nowhere near as significant as the low frequency differences going from FLC8S to either FLC8N or FLC8D.
I love the FLC8D's ergonomics (more so than that of the FLC8S) and their low frequency tuning is great - I really don't feel like I'm missing anything by not being allowed to tune down there. Not having those ULF and LF filters could be a blessing for another reason - there's less to go wrong. The reason I ended up with a second pair of FLC8N, was because the first pair developed a huge channel imbalance in the bass as a result of a small internal filter (the adhesive stick-on filter which is visible just below the opening for the LF filter) that came away. I hadn't done anything other than change the LF filter a coupler of times, but that internal adhesive stick-on bass-port filter came away and got lost inside the IEM and I wasn't able to fix it. (LMUE were good about replacing it, although they don't win any prizes for being quick to respond to email - it took a month to get them replaced.) The change in bass from that of the old FLC8S looks large, but I was a big fan of the Monster Turbine Coppers that had even more sub bass than the FLC8N/FLC8D. I do enjoy a pounding sub-bass, so I feel the FLC8D is a step-up in that regard.
I can't think of any other earphone in the $200 price range that can compete with headphones like the SE846, Xelento or KSE1500. Come to think of it, there's not much else I'm aware of in the <$1000 range that competes with these headphones.
FLC8D is a great headphone even at MSRP. At $200, it's a fantastic bargain
As for the comments about differences in the treble, mid-range, (bass?), etc., I think they're all potentially valid. The one slight issue I've found with the FLC range is that the tolerance isn't particularly tight. Here's my current FLC8S (with red/modded black/gunmetal filters and SpinFit Cp100 tips) and FLC8D (with gunmetal filters and SpinFit Cp100 tips), comparison of left and right channels:

These aren't too bad, but I've owned two pairs of FLC8N and neither had a channel balance this close. (I'm not going to publish those figures, but if you're interested in seeing some wild channel imbalance, send me a pm.)
I've spent a lot of time in the past worrying about tiny differences in FR (e.g., a modded black filter that attempted to split the difference between the gray and black low-frequency filters, and "borrowing" the dampers from the gold filters to double-filter my gunmetal filters in my FLC8N). My first pair of FLC8N had a much larger treble peak at 8.5 kHz than either of my previous pairs of FLC8S (see below). In my review of the FLC8N (search this thread for "FLC8S To FLC8N - Is It Worth Upgrading?": https://www.head-fi.org/showcase/flc-technology-flc-8n.23219/) I concluded that the FLC8N was more v-shaped than the FLC8S. That conclusion might have been skewed simply by the particular pair of FLC8N I had, because I recently obtained a second pair of FLC8N and this didn't have the same exaggerated peak at 8.5 kHz and its treble was much closer to that of my old FLC8S. The one thing I've seen consistently though in two pairs of FLC8N and my one pair of FLC8D is that the bass in the newer models is considerably more elevated than that in the FLC8S. This is the case even when using red/grey ULF/LF filters in the FLC8N and red/black ULF/LF filters in the FLC8S. I'm surprised that more people haven't noticed or mentioned that. But who knows - maybe this is also simply as a result of unit variance in the models I own??
There was an interesting comment recently on one of the InnerFidelity podcasts about how headphone samples sent to reviewers are typically made with tighter tolerances (and typically sound better) than the units that are eventually sold to the public. I know it's a tough job to maintain very tight tolerances and I don't want to bash FLC. But it's interesting to consider that folks could have different opinions on a headphone for reasons other than their own hearing and preferences. They might actually be listening to two very different-sounding headphones
With that being said, here are the averaged (L and R averaged over repeated measurements, all raw/uncompensated from a 711-compliant coupler using Cp100 SpinFit tips) of the FLC8S vs FLC8N vs FLC8D:

To clarify the legend here: FLC8S was measured with red/modded black/gunmetal filters; FLC8N was measured with red/gray/gunmetal filter and also red/gray/double-gunmetal filters; FLC8D was measured with the gunmetal filter. You can probably discount the cyan curve, because that large 8.5 kHz treble peak seemed to be an effect on my first pair of FLC8N which I did not see on my 2nd pair, nor do I see this effect on my FLC8D, which is just using the standard gunmetal filter in the measurements above.
Is there a difference in the mid-range from FLC8N to FLC8D? Maybe, but it's not as significant as variations from unit to unit. And it's nowhere near as significant as the low frequency differences going from FLC8S to either FLC8N or FLC8D.
I love the FLC8D's ergonomics (more so than that of the FLC8S) and their low frequency tuning is great - I really don't feel like I'm missing anything by not being allowed to tune down there. Not having those ULF and LF filters could be a blessing for another reason - there's less to go wrong. The reason I ended up with a second pair of FLC8N, was because the first pair developed a huge channel imbalance in the bass as a result of a small internal filter (the adhesive stick-on filter which is visible just below the opening for the LF filter) that came away. I hadn't done anything other than change the LF filter a coupler of times, but that internal adhesive stick-on bass-port filter came away and got lost inside the IEM and I wasn't able to fix it. (LMUE were good about replacing it, although they don't win any prizes for being quick to respond to email - it took a month to get them replaced.) The change in bass from that of the old FLC8S looks large, but I was a big fan of the Monster Turbine Coppers that had even more sub bass than the FLC8N/FLC8D. I do enjoy a pounding sub-bass, so I feel the FLC8D is a step-up in that regard.
I can't think of any other earphone in the $200 price range that can compete with headphones like the SE846, Xelento or KSE1500. Come to think of it, there's not much else I'm aware of in the <$1000 range that competes with these headphones.
FLC8D is a great headphone even at MSRP. At $200, it's a fantastic bargain
