I think very close with a little bit advantages... with both of my iems es100 presented a little better tonal balance, instrument separation and more depth on stage. With Oriolus MK2, m11 sounds more mid centric, with less sub bass presence and more smooth treble. The mid-range sounds more metallic to my ears too (more upper mids presence maybe). With andromeda is no doubt for me, es100 is more cleaner, zero waterfall background noise. With m11 I can enjoy andromeda only with iematch and needs to deal with some brightness due to output impedance of iematch (with small bore eartips like Sony ep-ex). So yes, i'm enjoying es100 more than m11 on last days.