From what I understand, the M-100 isn't designed to be a more neutral response like the M-80, but rather that it has a V-shape to the sound. Not an overly aggressive one like some headphones, but definitely not a neutral response. But that's just how I processed my reading about the set. I'm still looking to listen to them down the road. Over ear is much more comfortable with glasses than on ear.
Definitely looking forward to your thoughts on them.
Yeah, fair bit of v-shaped, but not too much. Doesn't suck out the presence of vocals like the HE400, the bass and treble have a bit of prominence relative to the mids but those mids sound about neutral. I honestly think Mad would enjoy them, kind of like upgraded CAL!s, but obviously still the pleather earpads. I did notice the pads had some holes in them which I assume are for a little venting and shaping the sound, and they aren't as firm as I remember the M-80 pads from my RadioShack demo (the actual drivers in those, sadly, had been trashed).
If I don't have graphic design work tomorrow (and I don't feel utterly lazy), I'll do a write-up on them. Been listening to them for a good while.