I have the M-Audio IE-40's, which are rebranded UE Triple Fi's (chrome finish instead of metallic blue), and I have the IE7's. I have burned in the IE7's for over 200 hours and the sound signature has changed significantly (used pink and white noise to burn them in). After the burn in, the only thing that the IE-40's do better is the treble. Treble still sounds good with the IE7's but they have better bass (quantity and quality) and far greater soundstage. I own the top universal IEMS (westone 3, se530, ie-40 (triple fi), IE7, and IE8) and I prefer the IE8 & IE7 over all of them. This is primarily due to the soundstage that they can produce. No other IEM in my collection can even come close to them in terms of soundstage. I also have to agree that more drivers does not necessarily mean your getting a better sound. It is very subjective. For example, I like the IE7 and IE8 better than all of the triple driver IEM's that I own and the IE7 and IE8 only have one driver in each ear piece. This comes down to dynamic versus balanced armature drivers. Two different technologies. Sorta like comparing apples and oranges. Whatever sounds better to your ears is the bottom line.