I've A/B-d them many times in the past. Each time, I've come to the conclusion that the U18S is very resolving - it actually has more "texture" to trailing ends than the U12t - but I just don't find myself enamored with it for the following reasons:
- First, I think the dynamics on the U18S are not as good. The U12t sounds like it's pushing more air in the bass and like it's more explosive for gradations in volume. It's possibly just one of the benefits of having a stronger sub-bass focus, but I do think the BA drivers handling bass in the U12t are distinct from those in the U18S.
- Second, the treble response of the U12t is more lower-treble oriented at around 5kHz. This is necessary because, without this, the tia driver's response tends to sound like it's lacking a sense of weight, as both IEMs are also dipped in the mid-treble.
- Third, the imaging of the U12t sounds more reminiscent of a two-channel speaker to me. The U18S has excellent layering, but I subjectively felt like the staging was slightly more compressed.
- Finally, the timbre appeals to me more on the U12t because it has less gritty-ness (which some might associate with resolution). I don't like that grit; I don't hear it on speakers. Just personal preference.
In any case, it's these types of small distinctions that set apart a "great" IEM and a "top-tier" IEM for me. Hope this helps explain more!
The units I A/B-d: