Ok, I've spend some hours with XBA-H3. So far I used them with my NWZ-X1050 and a bit with Xperia Z. I also compared them with my XBA-3.
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NWZ-X1050 (EQ set to flat, except ClearBass which was set on 3 (around +10dB peak in 60Hz falling to +3dB at 20Hz and to +0dB at around 200Hz according to RMAA), without additional effects):
If I would like to compared them with XBA-3, this is what I noticed.
- Unlike XBA-3, H3's bass is easily audiable even with ClearBass set on 1 (+3dB),
- Bass is more extended in time than this on XBA-3, which is a little bit better controled and tight. On XBA-3's bass is more about "hear", but less than "feel" it, and it's like "BOOM", but H3 give you also "feel" of bass (not so strong to overkill sound) and it's more like "BOOoom",
- Bass can go really deep (as deep as XBA-3), but with more "feel" it,
- Sound is quite clean. You could get clean and balanced sound (almost on par with XBA-3) but only if you can roll off bass a little,
- Looks like those annoying and close cymbals (or just too loud highs) from XBA-3 are a bit further now (more on level of vocal). I think that's a good point,
- They're as detailed as XBA-3, but with more bass these details could be a bit more overwhelmed,
- Soundstage is a bit narrowed compared to XBA-3 but still really wide.
In general sound which comes from H3 has more... body, more fully, it's more melodic. I think it's all because of bass. XBA-3 sounds clean, but a little bit without emotions, too sterile. Everything is well controlled and balanced. Sometimes too much.
But overall difference between XBA-3 and XBA-H3 is not that big from my point of view. They both sound great, clean, without much distortion. The biggest difference is bass.
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Xperia Z (EQ set to flat, except ClearBass which was set on +10, without additional effects):
Well, what I could write here... In my opinion Xperia don't sound as good as NWZ-X1050. I checked this with every possible headphone/earphone I have. The presence is more forward in every case and less clean than on my X1050 and the rest of sound is quite... plain.
With Xperia my XBA-3 were just lacking bass. It didn't matter if I set ClearBass on 0 or on +10. I think it's all because of impedance. And here comes H3. With higher impedance they won this fight. Bass is finally here

The rest of description is like in X1050 (above).