maricius
500+ Head-Fier
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M7s are neutral-warm while H40s are warm. They both having inoffensive treble, with M7s got more resolutions. Better drivers, I guess. Mid on M7 is for forwarded, so vocal feel more presented. If I put 0 for neutral note's weight, M7 vocal is about 2 and H40 about 0.5. H40's mid isn't recessed by any means. The vocal stays a bit further in the background, but note's weight is still pretty solid though. Again, H40's mid not as detailed as M7. Sony did good on the bass department of the M7. They got the attack and decay of a dynamic driver, though, bass still doesn't go as deep and impactful as a dynamic driver. On the other hand, H40's bass is hella good. All you can ask for from a dynamic drivers. You can just feel the physical impact from them. Bass's quality and quantity are better on the H40s. H40s got a wider soundstage, but not as deep the M7s. M7s's soundfield is kinda like a sphere, very holographic. Having better quality driver, M7s got better separation. Anyway, both the H40s and M7s are very balanced sounding IEMs, with M7s sound clearer than the H40s. However, instruments placement of H40s is pretty distant. Combining with the solid notes weight they have, Everything just sounds so big, not loud though, but big, grand sounding.
Also a quick comparison was done last night between the H40, M7, CE-5. T88k, A8, Angie 1, Shozy star 2 and ibasso IT03.
Please excuse my bad writing. I suck at it.
treble: ce-5 got a lot of sparkles in high, but everything is so controlled that it never sounds harsh, just pure exciting. A8 is quite airy with good resolution and separation as the cost of note's weight(note's is a bit thin for my liking). H40s hit the middle spot between being harsh or muffled. great for long listening session. not the most exciting treble though.
midrange: ier-m7, star ii and angie i have forward vocal; solid note weight, good timbre with some resolutions. A8 and ce-5 got really transparent midrange. although they're too thin for my taste. Also timbre on the ce-5 is quite unnatural. H40's vocal sits a bit behind in the background, it doesn't feel too in-your-face like the m7. having some weights on it. H40's vocal doesn't get drowned in the music. good timbre with decent resolution, it sounds natural.
bass: ce-5 got the best bass; bass goes deep with great textures and never out of controlled. H40 and IT03 got quite similar bass. impactful and punchy like how a dynamic driver should be. H40 got more bass quantity than IT03, same quality. they don't go as deep as the ce-5. m7 and t88k having such nice bass for BA. move more air than your typical, with decay of a DD. still, not as deep and punchy like a DD. A8 and star ii got bloated bass; they have some quantity but not thumpy like a DD.
soundstage: ce-5, H40, t88k, angie I and have wide soundstage, with ce-5, A8 and m7 having better depth. H40s don't fall too behind. It's just H40's notes are very solid, so you actually feel like surrounded by music. poops sound big(not loud), listening to epic soundtrack is very enjoyable. the same with T88k. They got speaker-like presentation.
Biggest weakness of the H40s probably is its resolution. But heck, I'm comparing them with IEMs at least triple the cost. I'm not gonna lie, but I enjoy using the H40s to listen thru the Youtube app on my G8/R5 more than I should. I'm shameless.
Biggest achievement? ISN was actually able to pull off such a mature tuning that is almost nonexistent in the sub $500 chifi market. V-shaped full BA, V-shaped single DD, everything is V-shaped. H40s sound very balanced while still remain being fun as s̶e̶x̶u̶a̶l̶ ̶i̶n̶t̶e̶r̶c̶o̶u̶r̶s̶e̶ hell. Tansio Mirai also did very good with their TSMR-3 Pro/4-Pro, though they're more studio corrected sounding.
I'm desperately trying to get something under the $1000 price tag with CE-5 bass, treble, soundstage with M7's mid. Show me some mercy, the IEM God. Maybe someday I'll lay me hands on the Z1R though.
edit: updated to make it's more virgin-friendly
Have you by any chance listened to the Oriolus Reborn or Oriolus Mk II? It along the A&K T9iE have mids that I find better than the M7 with the former being better all around as well