I have the XBA-1 and have heard the SE215 and I think the XBA-1 sounds better with a bit more over all detail and really quite a nice soundstage for a single BA imo. The SE215 of course has more bass impact and depth but the little Sony's not that bad and has plenty of impact and depth for me and its is more impactful with better depth than the HF5 and PFE 112.
the Sony XBA-1's are more vocal centric, while the MEE A161's offer slightly more detail retrieval. Overall they are pretty much tied as far as SQ goes. If you like detail with slightly less bass impact, then the A161's are for you. If you like your vocals creamy smooth, with slightly more bass (but not by much), then the XBA-1's are for you.
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