I beg to differ. I have both, and the um1s are now with my girlfriend. They were still seeing some limited service before, but after I've gotten the UE super.fi3, they just couldn't get any usage time between the x3 and the sf3.
Based on the sound alone, they lose out to the x3. They aren't as accurate, nor as extended. There's a very bad treble roll-off. The things they win hands down on are the comfort, build quality and isolation. X3 has a better bass AND better treble. But if your tastes run that way, the um1s have a smoother sound sig, probably helped by the lack of treble.
But against the sf3, especially with the ES cable, they just can't cut it. Even though the fit and seal are not as good, the quality is on par and the sound of the sf3 is simply amazing in this price range.