For those who are interested in the new XBA-10 - I just pick up a pair on the recently opened local Sony Center. First impression is that it is extremely similar to XBA-1, but not totally identical. If I have to guess, they must have used the same BA driver but changed the acoustic damper (filter). It feels like it is less dampened now so the sonic energy is better distributed. Treble stands out just a tiny bit more while lower end texture and warmth are reduced slightly. Overall the change is small, say 10% or less, but the overall balance has improved. I would guess they have done the same to the rest of the XBA series as well, which explains why the electrical spec remain the same for all the new models. That being said, I don't think those who already own the XBA-1 should upgrade to XBA-10, as you really won't find a big upgrade between them.