I had a full day to listen to the PL50 and I really enjoy them. These are my subjective impressions so far.
One word of warning – be careful when removing the supplied foam tips – I pulled on one too hard, and the left earphone shell split with only the cord relief holding it together. I only had them for few days, and I might have to contact SoundMagic for warranty replacement.
Some background first - I am using the PL50 with my FS1 double flange tips (I think they are the same as the Atrio). My IEM’s of reference are the IM716’s and the FS1’s. First of all, SoundMAGIC did a great job with these – the fit and finish are great (other then the shell splitting as mentioned before). I only wish they would come with better tips to match up their SQ.
Compared to the IM716, the PL50's do not have as much detail, they are not as bright as the IM716, which is not always a bad thing. The low end is much more noticeable without sacrificing the overall SQ. Compared to the FS1, the PL50 have a better mid range – where they really shine. The quantity of the PL50’s low end is lower, but the quality is much greater. The bass is fast and accurate and it does not reduce the overall SQ.
The PL50 are a lot of fun to listen to. They really focus on the music. All the instruments are well defined and separated. There is a slight emphasis on the mid range – which reminds me in some ways my Grado SR80’s which are also a lot of fun to listen to, and focus on the music as well.
I have listened to some indie (We were promised jet packs, Elbow, Los Campesinos!), some jazz (Avishai Cohen, Miles, Ahamad Jamal) and electronica/hip hop (Blue Scholars, Crystal Castles, M83, Oakenfeld). There was no one genre that suffered over the others. Listening to indie, which might be the genre I listen to the most, the PL50’s out performed my other IEM’s.