I ended up grabbing the SP800N last night at Target. So far, so good. It's actually what I hoped the XM3 would be. Stable fit, touch controls are a bit more responsive, mids are more present, better clarity in the highs, water resistance (IP55), and of course XTRA BASS (you can EQ it down)! I sold my XM3 and can't A/B, but ANC seems just as good. The case is basic but well made, although without the premium accents and feel of the XM3.
Overall, IMHO, this is an upgrade to the XM3. The sound is big, bold, and imaging is very good. Testing over AAC and iPhone.
Pending mic test.