My week with the Elegia is nearly complete so it is time to write my review here, as promised to TTVJ in exchange for the opportunity to listen to the Elegia. I will try to be concise here.
Bass - good quality but average extension. I am not a bass-head, but feel that the bass does not go as deep as many flagship headphones. The midbass is nice. It does not bleed into the midrange and it is punchy, tight, and strikes the right balance. Bass is clean, but not plump or overly full. I am satisfied with midbass, but I don't feel that bass below the midbass has sufficient quantity or extension to be considered a top tier performer in this regard.
Midrange - I like a neutral to slightly forward midrange. The Elegia to my ears sounds midrange forward. In fact, I feel that the Elegia midrange is a little unnaturally forward, meaning the overall connection between midrange and lower frequencies or between midrange and higher frequencies does not feel linear to me. In short, the midrange is a bit emphasized beyond what I would prefer. Depending on the type of music and the recording quality, this can work to the listener's advantage or disadvantage. With music suffering from a recessed mids these will bring them forward to sound more balanced. For properly recorded music, the forwardness may be a bit too much.
Treble - the treble does not sound rolled off, but I feel that it is a bit overpowered by the focus on midrange and is not fully extended. I am not sensitive to treble normally, and I think the treble is ok, but certainly not exceptional. It's not sparkly or crystal clear, or super smooth. It's there and present but it does not call attention to itself.
Overall tonal balance - The sound of these headphones is not particularly weighty nor is it airy or ethereal. I haven't paid particular attention to the frequency response graphs, but the Elegia sounds a bit like I would picture a bell curve. The sound is focused on the midrange and goes in both directions from there rather than being a top down or bottom up sound, For rock music with kick drums and raw power these headphones are not optimal. For simpler compositions , like a jazz ensemble with a vocalist, the lack of neutrality does not bother me and in fact the fullness and forwardness of the midrange can be appealing. But no, I really don't get visceral impact from the bass. Impact is delivered from the mid-bass and midrange and can be palpable. In my opinion, these headphones fall short of portraying visceral power delivered by some of the hard hitting rock bands. Of course, depending on what you listen to this may not be an issue,
Another word on tonality. I have heard some mention that the Elegia is congested. I have heard some say it is bright. I think to some extent, both of those things are true. That's consistant with the frequency emphasis being placed squarely on the midrange, I consider the sound to be somewhat open, but not nearly as open as the flagships. And I would typically be bothered if the sound in the lower midrange was emphasized and congested. I could sense it sometimes, but normally I had no sense of congestion. Sometimes I felt the midrange sounded slightly warm and sometimes I felt the sound could be slightly bright in the upper midrange, but perhaps this was dependent more on the recording than the headphone. What did hold true was lack of extension in either direction...that is very much a function of this headphone.
Side note - I like the way the Elegia does trumpet
Clarity - Clarity is reasonably good, but lack of high resolution is where the headphone really fails to compete with flagships, in my opinion. These headphones, in part due to frequency response and in part maybe due to design or the drivers themselves, is not what I would call a high resolution headphone. To use a video analogy, it's like a 1080p compared to the top flagships that are more like 4K screens- the Elegia is certainly not awful, but clarity and resolution is well below what I am used to when listening to flagships like Susvara or Utopia, or even the Clear. Initially, because of the forward midrange you may disagree, but the longer I listened the more it became evident to me that the lack of high resolution and lack of ultimate clarity holds these headphones back in a substantial way. Again, depending on music, it's not always apparent. I do feel that I would recognize the lack of clarity, even if not directly comparing to higher-end headphones, but not sure the untrained ear would feel that way.
Imaging - reasonably good, but not overly precise or special. In fact, I would consider the McIntosh MHP1000, (also a pretty much closed headphone) to be far higher in resolution and in imaging precision. BTW, technically, the MHP1000 is ported but I consider it a closed headphone. Incidentally, it is more recessed in the mids and brighter overall than the Elegia, for those interested in comparing.
Soundstage - the sound is sort of bunched in the middle of the soundstage. The unit has a respectably sized sound that is more upright (read vertical) than wide. The soundstage width is respectable, but not as wide as many of the flagships. And I realize, here I go again. [Let me digress for a moment.] I'm comparing the Elegia to the best of the best and the best are usually open headphones. I tend to compare in absolute terms and doing so is a double-edged sword. Some might think the comparison is unfair, but this approach also allows me to recognize when a cheap headphone competes with more expensive ones. In the case of the Elegia, I consider it a strong mid-fi contender for its overall sound. Does it compare with Susvara, Utopia, Clear, Final Audio D8000, Stax SR009 or L700? Nope. Should it? That's for you to decide. I do consider it an enjoyable listen, but <spoiler alert> I am not tempted to purchase the Elegia given my experience with the flagships.
How does it seal? Interesting question. When you put the headphone on, it creates a subtle vacuum on the ear, kind of like a noise cancelling headphone but to a much lesser extent. It's also not nearly as bothersome to me as what I experienced when listening to the Audeze Sine or EL8, but I do feel it has a bearing on how I perceive the sound. The closed feeling is more evident when the sound is not running or when the music is sparse, as in just a few instruments playing in a soft way. No doubt, these headphones do attenuate external sound, but these are not as isolating as some other closed headphones I own. One thing is certain, at normal volumes the sound does not escape; others nearby will not be disturbed when you play these headphones.
Construction - more clamping force due to what I perceive to be tighter tolerance on the frame than something like the Clear or Utopia. The unit is relatively comfortable, but not as comfy as the lighter, bigger, Hifiman headphones.
Conclusion - These headphones are not flagship killers. If you go into the listening experience with that understanding I think it can be a satisfying experience. If you are seeking neutrality, high resolution, or flagship quality, then I think you would not be interested in these headphones. Ultimately, if you are interested in a closed headphone, I think it is worthy of consideration. I have not heard the Sennheiser HD820 or Audeze LCD-XC, so I cannot compare the Elegia to those headphones. Most of my headphones are of the open variety. If I had to pick a closed headphone I prefer the Ether C, the Aeon Closed, Audeze Sine, and the McIntosh MHP1000. But the Elegia are respectable and I can see the appeal for those seeking a strongly mid-forward sound. When simply listening for enjoyment and not doing comparisons with other high-end headphones and when not listening with a particularly critical ear, the Elegia is very enjoyable.
One last item for those interested in the equipment I used. Amps included GSX-Mk2 and Woo Audio 5LE and I used Chord Mojo, and the MassDrop Cavalli solid state LCX+SDAC and a variety of other equipment with these headphones. I used YouTube and Tidal as my sources as well as an Oppo Blu-ray player with traditional CDs.