I managed to get the ER3 XRs from here:
https://www.ebay.co.uk/itm/Etymotic-ER3-XR-Extended-Response-Isolating-Earphones-Detachable-cable-Refurb/223010611475?ssPageName=STRK:MEBIDX:IT&_trksid=p2060353.m2749.l2649
There from Hifiheadphones UK company(they offer free returns too if you don't like them), they say refurb but mine looked brand new out the box with all the bits and pieces. Bargain price of £109 with ebay 15% off coupon. Better then paying £200 of amazon.
4 days of pink noise burn in and using PC source with soundblaster AE5 with Direct HP mode + flac music collection.
Immediate impressions over the AKG K550 is the Presentation the ER3s bring is better then the K550s. Its a bit like listening to several audio tracks at once but being able to distinguish between each instrument and cord being struck.
The ER3s sound is clean, separated and presented overall so well that you can notice the details in music very well. Would I say its better then the K550s, yes and no really, the ER3s give me a different sound signature. I noted down several unique details in many music tracks and re-run them off the K550s and they were barely heard but then I cranked up the volume a bit more on the K550s and those details were revealed just like I heard on the ER3s however the volume was more higher then my usual comfortable listening choice.
So its not like K550 owners are missing out on details, you may just need a better headphone amp or drive them better with more volume. Comfort wise I find them fine for long hours use, I used the smaller triple tips. The K550's are better for comfort nothing beats soft pleather/leather around your ear, but for me the K550s with sheepleather still get sweaty after 20-40mins, with ER3s I don't fatigue or sweat.
I am keeping the ER3s and using them more now, the isolation is many levels above the K550 and I can finally crank up the music to better fun volume levels without disturbing anyone around me or rest of the family at 3am. My dad was unable to hear them standing 4-5 inches away from me but did say could hear a little but barely. Another big plus is since there earphones I find my flac collection more normalized so unlike with my K550s I do not have to adjust volume constantly, I can just enjoy.
So in a nutshell the ER3s are better for my situation, I can enjoy music and details more but K550 owners who maybe have better headphone amps/able to increase volume will still enjoy sound.