In my experience,
@angelom and
@WDitters don't rush to give early impressions under the excitement of a new purchase. They will do some serious listening and comparisons before giving some first impressions.
It looks like the iO-12 will be fantastic for people with large ears.
Mine have not arrived yet ... But indeed, good assessment of how we usually approach things
Actually, it's very normal for me giving very initial impressions, usually starting with the first day I receiving a headphone/earphone and then continuing with more impressions in next days, weeks and months even.
For my part, I am interested in the first impression, not just the last. I think that's part of the whole process, isn't it?
Yes, I think I'm agree here but you having different variables for the way we listening to things the first day, or later or even the time of the day, type of music, etc.
By the way, my ears are a bit close to the driver's with the iO-12. I have more room with the Bose QC, to be honest. But as @WDitters said, it is a funny comparison! Even though the iO-12 is so heavy, I still find it quite comfortable.
I think comparing with other more cheap options isn't bad. This is useful too because in my experience MANY people have tendency of exaggerating about sonic differences simply because one headphone is very more cheap or expensive than other. BUT, similarly, I'm agree with WDitters that reviewers that comparing very expensive headphones with only Sony or Bose isn't good. For me, in ideal world, you can comparing one very premium headphone with similarly price headphones, but giving some contrast with more cheap options is useful too. Why? Because, in general, this exaggerations about more expensive = better is many times nonsense.
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Some initial comments:
--- All 3 headphones (12, ST, ML) are made in China. For me this isn't problem (my iPhone 15 Pro and 16" MacBook Pro are made in China). I owning products in the past made in Germany, USA, England, etc that presenting problems too. The more important thing is quality control and that the product is originally having good specifications independently of where the product is made.
--- For my good surprise, the 12 is very comfortable even if more heavy than majority of ANC headphones. No discomfort with earpads or headband or clamping force. The earpads covering all my ears with sufficient nice free room. Yes, I need wearing more long time but I think I can saying confidently that the 12 is very good for long listening sessions. I only worry a little about heat, but maybe this is because now I'm changing headphones all the time for comparisons.
--- Even if the ST having antiallergenic vegan leather (that, for my big surprise, working great for me) and the 12 having genuine leather (my normal preference in headphones all my life), the standard (cheap?) plastic in the 12 earcups is a big contrast to all the plastic parts of the ST that are made of specific excellent quality compound that is nothing like normal plastic at all. The surface of the 12's earcups are looking like you can scratching easily. The plastic in my ST looking like the first day after 12 months.
--- The 12 looking very, very big when you are wearing. Some people saying they don't like that the ML looking very big in public...well, the 12 is looking really more big even.
--- The playback buttons working really well in the 12. No swiping, always only clicking, and this is great and having very responsive action. And a very good thing is that the clicking isn't making loud noise that can be very irritating in other headphones (the new Bose QC Ultra, for example, is really terrible in this aspect)
--- Volume is 30 steps for iOS and macOS. Great. And you have more max volume than in the ML and ST.
INITIAL SOUND IMPRESSIONS.
Today I only comparing in Bluetooth mode with ANC and transparency off --- the 12 is in "HiFi" setting, the ST is in BT "High Quality" mode,
BUT the ML is with "enhanced" bass because when ANC is off then the bass in "neutral" position isn't sufficient (with ANC on you having big boost and isn't my preference).
--- My quick result today is this: I prefer the sound of the ST, then the 12, then the ML.
--- I think general public will preferring the 12 first, and maybe the ML second (specially with ANC on that giving more bass).....then the ST.
--- Bass in ST is better, with more texture (notes having more delineation) and the low end is going down more, meaning that having better extension. The ST is have a very tasteful lift in sub-bass while keeping a very neutral tonal balance in the complete frequency range. Next is the 12,a nd then the ML with more mid bass weight.
--- Mids are more present in the ST (I love this) than the 12 and ML, and the 12 having better, more realistic, weight in midrange than the ML. The weight of the mids in the ST having better weight too than the 12, with little more authority (best word I can finding).
--- People that liking treble, or listening to a lot of classical music (specially more old orchestral recordings) maybe very possibly preferring the 12 or even the ML that having more treble presence even. (I prefer the 12's treble than the ML's, but still prefer the ST's treble than the 12's). I think that the treble frequency is the more difficult getting correctly in headphone reproduction, and the ST's treble is remarkable, in my opinion.
--- The ST presentation is more intimate than the 12 and ML. Both the 12 and ML having more big soundstage, but I still prefer the complete tonal balance of the ST even if soundstage is more small.
--- In general, until this moment (I need more testing!) I think the ST having a more honest and genuine reproduction of what a recording or master is presenting. The ST, like I saying several times in the ST thread, maybe is a little boring for some/a lot of people (for me isn't at all!). But if this is the type of sound that you appreciate, then is difficult finding better clean window for what the album is presenting.
--- I don't know if is the unique tech of the ST, but I hearing the music little more clean in the reproduction (clean of artifacts) than in the other 2 headphones, like I'm listening to wired headphone and not via bluetooth. BT "High Quality" mode in the ST giving 35 hours of battery instead of 70 hours of BT in normal mode (more typical of BT/ANC headphone) because of the process happening in hardware that is completely different from all BT/ANC headphones, including the new Dali iO-12.