So my M1070 arrived this afternoon and I've been listening for a couple of hours out of my Emotiva BasX A-100 (jumper is NOT installed). So here are my early impressions.
Build:
Honestly, not as bad as some have made it out to be. The headband particularly seems to be a point of contention. However, for me, with them one click short of fully extended they are pretty comfortable for me. Not quite as comfortable as my modded M1060 but the M1070 is far from uncomfortable. Clamp is light but it's enough that it stays put on my head, even when looking down or shaking from side to side. The leather pads adhering to my skin (I have a shaved head) helps it say in place.
Cups feel a little cheap but look okay. I'll take plastic cups to not have to deal with the wood cracking on the M1060. Headband also looks nice and doesn't creak or anything like that. The included cable is pretty nice. A little stiff but it's sturdy and looks and feels nice. I hope they sell these separately on the website at some point. I have several dual-entry 3.5mm headphones that could use an affordable, quality 2 meter cable like this.
Sound:
Bass is there and well-extended but isn't overpowering.It EQs up nicely though if you want more kick. Texture is also pretty decent.
Midrange. This was the first thing I noticed when I started listening. It's rich, full and smooth. Well-recorded vocals are a treat on this headphone.
Highs are polite, but pretty detailed. Not Elex or DT1990 levels of detail but the M1070 also is easier to listen to. On my standard headphone test playlist I actually haven't skipped anything because it all just sounds good.
Imaging is okay, but seems a little blobby right now when listening to my standard imaging songs.
Soundstage is interesting because it has a larger range than I'm used to. Some songs like "Letter" by Yosi Horikawa sound completely in your head with no soundstage at all. It actually sounded so different than I'm used to, I thought something was broken for a second. But wider orchestral songs sound stepped back and very open.
Overall, these remind me a lot of my HE-400 with sheepskin Ori pads except better refined in the highs and a midrange that's a little less forward but just as buttery smooth. Since the HE-400 is one of my favorite headphones, that's high praise indeed for the M1070 right out of the box. Given how much M1060 improved with a more open, transparent grille, I think that will be the first thing I will try after doing some more listening/burn in.