I received Unit 1 yesterday and will be sending it out to the next user on Monday, 11/9/2015. First impressions are very good. The comfort is outstanding. I had the PM-1 on my head for 6.5 hours continuous without issue. My primary set of over ears is the NAD VISO HP50, and the PM-1 seems super comparable to the HP50. I love the HP50, and the sweet sound of the PM-1 is quickly winning me over as well. I will post a detailed review once I end my time with the PM-1.