Ah I see.
What areas did the HE560 outdo the M1060 in from you're experience.
Not bashing m1060 -- I like them very much.
Keep in mind I'm comparing stock to stock. My HE-560s are the latest version, with 2.5mm connectors. My 1060s are ver.2, also with 2.5 connectors. So I use the same cable for both. Chain is Windows/Foobar --> Oppo Sonic DAC balanced out --> Matrix m-Stage HPA-3B balanced out --> Triton Audio Cables balanced to headphones.
HE-560 more detailed, a little more precision in staging/instrument placement, although m1060 isn't weak in this area. Manages to make m1060 seem a little bit L-shaped. HE-560 definitely more mid-present, with vocals more front and center. Overall, a little brighter, but not unpleasantly so even with my fairly bright source chain. And not at the expense of bass response, which seems very similar to m1060. HE-560 bass might be a hair 'thicker' -- more body in mid-bass, m1060 a hair 'leaner'. But close enough that I might have trouble telling them apart in a blind comparison.
Examples:
Eddie Vedder 'Hard Sun'. Vocal on m1060 seems a bit like he's just a few steps back in a pipe. Drums have more kick/impact on HE-560. Busy passages (choruses and ending) seem a little 'muddy' on m1060 by comparison.
It's a Beautiful Day 'White Bird' same story. For instance, violin doesn't recede during busy parts when it's not the lead on the HE-560.
Jimi 'Born Under a Bad Sign' more body on introductory bass notes.
Joni Mitchell 'Electricity' demonstrates more open stage, 'better' overall balance and resolution. Guitar seems restricted on m1060 loses some of the 'delicate' character I hear from the HE-560.
Beatles 'Day in the Life' significantly more air in sound stage. During Paul's vocal 'Woke up, got out of bed...' he's right next to you on m1060 -- further away on HE-560. Orchestral crescendos are cleaner on HE-560s, muddier on m1060.
Fleet wood Mac 'The Chain' is a great track to highlight all the differences. Intro is sparse-- drums & acoustic guitar. On m1060, guitar is slightly recessed, loses the 'clangy' character it has on HE-560. Percussion has better feel/impact on the 560, although not more forward. And again, the ending is very 'busy' -- more resolved on HE-560. Could be called slightly fatiguing on m1060.
In summary, HE-560 more detailed, better sound stage, more linear. By comparison, m1060 seems slightly veiled. And the sound stage seems both smaller, and yet slightly recessed. Maybe compressed versus more open is what I'm reaching for.
It's not night-and-day, and the two are clearly 'related'. But the HE-560 is just more engaging and resolving/detailed, and switching back to the m1060 feels something has gone missing. Plus, the differences seem pretty consistent across genres. I think the m1060 is an excellent value @ $300. @ $500, I think the HE-560 is as well, and a worthy upgrade.
BTW, HE-560s are slightly less efficient. Controlling volume from my Sonica, 560s are 80/100 vs 70/100 for m1060. But certainly not significantly more so. If you're driving the m1060s well with some headroom, you can probably drive the HE-560s from the same system.