My review of Moondrop S8:
When I got Dusk,
@Precogvision came over to hear it and brought with him the S8 he had on loan, along with U12t. At the time, I was pretty heavily considering getting U12t, but held off from (a) the price natch, and (b) the midrange tuning which is not quite to my taste. Still very tempted. But hearing the S8, I thought... this could satisfy that itch.
S8 does not sound like U12t, tuning is quite different. Where U12t is warm, and kinda bombastic in its bass presentation (at least with m15 module I heard), the S8 is a leaner, more forward take on neutral with a sub-bass boost. To be honest, Harman isn't my preferred tune, and I think S8 squarely falls into Harman. Harman's midrange can be too lean, losing some richness from the recessed lower midrange. Tonally, the original Blessing 2 is closer to my preference. But S8 isn't far off, and is much closer to my preferred tune than U12t is. (S8 tuning is very similar to my ear to Dusk.)
Midrange resolution on S8 is outstanding. Which I could also say for Blessing 2 / Dusk. Excellent micro contrast in vocals and analog synth. Personally I prefer both S8 and B2 midrange detail to Dunu SA6, but would have a hard time picking a favorite between S8 and B2.
Treble quality, however, is where S8 really stands apart, and is what broke my focus away from trying to justify a U12t. Treble on S8 is just fantastic, not too forward, loads of detail, and a solid sense of air. More than anything, just an overall effortlessness that avoids any harshness or strident bite like Blessing 2 can sometimes exhibit.
Bass is solid, not Blessing 2 / Dusk quality but S8 bass is among the better BA basses I've heard. U12t is a clear standout in the bass quality, and S8 isn't on that level, but S8 bass is sufficiently satisfying and not dominating for my basslet tastes.