The bass of the Immanis is overall deep, fast and tight.
Sub-bass
The Immanis goes well down to the sub-bass octave, although it does not have the volume, oomph and visceral impact of the best planars (AB-1266). Much more complete and clean than the Valkyria, whereas the X9000 goes similarly deep but with a bit more plushness which can be nice or not depending on the track and genre.
Bass
Above 40Hz is the most resolving and fast bass I have heard (together with the Aperio), you can follow intricate bass lines, or quiet tympani sections in the background of a massed orchestral passage very easily.
The Valkyria comes out more bassy, with much greater punch (no other headphones can touch the Valkyria for energy density delivery), but not as clean and elegant as the Immanis.
As
@ThanatosVI was commenting, it is too early for a conclusion. Coming from the meaty, dark, dense tonality of the Valkyria and its forward, grab-you-by-the-guts character, the Immanis provides a totally different, almost olympian, gentle, luminous, aristocratic approach which I still have to absorb as of what it will bring in terms of emotional involvment in the mid term.
I am still in the stage where I explore, astonished, what it can do rather to just enjoy the music. Yesterday I was playing this album in disbelief. The sense of not having anything in between me and the musicians was almost unsettling, a wide, transparent soundstage with each of the soloists at hand's reach as they were physically present into the room, really eerie ...