Just recently acquired a pair of closed back Focal Elegia...took a few days to settle in (was either me or the phones) and talked about them elsewhere but thought I'd share a brief comparison with my other closed back, the AKG K872s. So far finding them a decent compliment to one another, where the AKG have a much more at arms length linear and layered soundscape overlooking the performance (my preference) the Elegia put you right up front, so that the performer is inside your head, this works great for pieces with a central performer/singer, Cat Stevens "Tea for The Tillerman" for example, putting a bigger than life singer between your ears but a bit too much for wide stage performances, think "Spirit Chaser" by Dead Can Dance, orchestral or jazz ensembles
The Focal is also a bit of a mixed bag with something like Dave Brubeck's "Take Five", starts off with a decent width to the sound stage and full bodied central sax but on some tracks the piano takes too much of a step forward, the K872s on the other hand maintains it's stature. The AKG are also IMHO way more linear on tonal values, less congested, offering clear and distinct instrument/performer layering, depth and width to the sound-stage and for my preferences perfect with the majority of recordings.
Both phones when properly sealed can give more than adequate base, this was quite evident with "Shroomeez" Infected Mushroom and "Carnival of Peculiarities" Shpongle...oddly the Elegia had no problem maintaining a wide sound-stage and some layering with this album. Sibilance or upper harmonic stridency was not evident of either phone (keep in mind I'm a oldie
) but the K872 will be less than lenient with poor recordings or equipment.
So... two closed back but very different phones in styling, function, material, wear and overall sonic performance..... as I mentioned
"a compliment to one another".