The 800S clearly has more distortion in the bass compared to the 800. This is heard on even modest rigs if it is transparent enough. What's more, measurements outside of IF (why everyone tries to justify something based on just two people's measurements is beyond me) confirm this. Multitudes of subjective comparisons confirm this (including my own A/B comparisons, not just spouting what others are saying. I've owned both at the same time) PS - I actually prefer the 800S still, but this doesn't change the evidence we have. There are other ways the 800S can be better than the 800 for people (including me). Btw, Sennheiser is a site sponsor here. Food for thought.