Having owned the W3, SM3, UM3X, IE8, W2, CK10, all $200+ IEMs (though I got them all new from authorized dealers for less then $240 for each pair, which was a very good deal in every case), I'm just glad I found IEMs I love. For me, the DBA-02's are the best IEM to suit my tastes, delivering the best sound, displaying almost a little bit of the best of all those individual top-tier IEMs. I know Joe and some others have heard the DBAs and prefer the SM3s, and of course that's fine with me. They are just different IEMs.
But tips/fit are so critical with almost any IEMs, they of course do change the way the IEMs perform, they can change the "inherent" sound because of the differences of people's ear canals. I tried every tip possible with the SM3s, including the UM56 customs and the Sensorcom bi-flanges (thanks to Joe lending me a pair), and I gave the SM3s plenty of burn-in time. The only way I could enjoy them, even with custom sleeves, was with the monster triple flanges and the treble EQ on the J3 (since sold) kicked up quite a bit (or using the "crystal clear" or one of the other treble-focused presets). But even with that, I still did A/B comparisons and chose the Fischer phones (un-EQ'd for the latter). Oddest thing is, unless I had tried the Ety triple flanges or the UM56s on the DBAs, I would have sold them too (too harsh with short tips). Believe me, I struggled with the decision, thinking there was no way a $160 IEM could outperform a $400+ IEM (which is what the SM3s cost me back then). In the end, I had to be honest with myself (and trust my ears). But there also was something LFF (Luis) said in his initial DBA review (and also via PM to me) that really stuck with me (his review got me to try the DBAs in the first place).
Luis said he preferred the listening to the DBAs over his $1,000+ UE10 Pro customs, and was not in any way ashamed to admit it. That was a powerful statement coming from someone who had nothing to gain from saying as much. So that was enough for me to trust my ears and sell the SM3s (buying a second pair of DBAs with some of the proceeds, and a new iPod Touch with the rest of the cash).
As an ex-SM3 owner, I can remember the upside to the phones, but I could never quite get over what to me was a veiled aspect of its treble, though I certainly understand why some SM3 owners, even most, love their sound.
But the issue of superiority of one IEM over another, especially universals, has pretty much been rendered moot to me in this crazy hobby, as the DBA experience has brought that notion home to roost. With universals, tips, ear characteristics, fit, etc., are always going to cause as many different opinions as there are models (even more). For the most part, it's almost silly to argue for one model over another, regardless of price (though within reason). I have been part of that silliness, for sure. But now, after re-reading posts and thinking about it, the absurdity really has become obvious. It's such a futile pursuit, in fact, it's probably worth abandoning altogether. The SM3 experience has, I think, taught me a very good lesson on in-ear phones: Read a lot, then buy and sell stuff until you stumble into the ones that make you really happy. Finally, stop the madness and listen to music.