Thanks Otto - you make some interesting and useful points.
I work for a living with audio, specifically with vocals so certain qualities around sibilance and mids tend to be a lot more relevant for me BUT as I say, most people it won't trouble
Superficially they are ok. I agree with you for the most part

But maybe for those with a more critical ear some issues will be there
Thanks for your good luck wishes. Had a lot of luck in relation to burn in

*ducks*
Put it this way. In the mid 1980's the engineers at Sennheiser spent time trying to develop headphones that sounded like music sounds 'naturally'
Compared to the timbre of some of the headphones they made during that period then the IE40's make my heart bleed with sadness - However
compared to the often bright, clear, punchy somewhat artificial but clinically correct sounding tuning most companies create today...then they are better than most

Its all relative.
As i mention, I still have some fun tip rolling to do
EDIT: I should add : As well for pleasure, I bought the IE40 'Pro' for professional work. I think in large this is were the most of my disappointment is currently coming from. They are not really as suitable [as they should be] -as off last listen- for this purpose. I was hoping for more a more tonaly correct sound. Not to say they are 'bad' - They are fine. Its great people are enjoying them. Its just that perhaps for a more seasoned / mature listener they may in SOME ways disappoint...a bit