I had a chance to audition HE-1 and compare it to my beloved AB-1266, if anyone is interested, I posted my impressions and pictures
here.
Sorry to say, mate, I can hardly agree with most of your impressions. I am a lucky owner of an HE 1 (after a long odyssey of trying and owning many flagship headphones) and have listened to different versions of the AB-1266 on several different occasions, mostly with XIAUDIO Forumula S with Powerman and Sagra DAC, but also in other setups.
You state that you listen to 95% EDM and that accurate music presentation is not one of our priorities, only music enjoyment is. I also listen to EDM (although much less than 95%) and I strive for both accurate music presentation and music enjoyment. With the best headphone setup on earth, the HE 1, there is no conflict of these goals, imo.
I agree with you that the Abyss Phi TC (and its predecessors to a lesser degree) can make listening to EDM and metal very enjoyable. On the other hand, imo, it is a tonally flawed headphone with quite high distortion, especially for a true flagship headphone. I would even prefer the Susvara and the Utopia over the Phi TC for sure. Both are at least as good in terms of their technical capabilities and they offer a much more correct tonal balance imo (at least compared to the Harman target curve).
Coming back to HE 1 vs AB-1266 both have large soundstages, but the HE 1 has much better instrument placement and seperation. What surprised me most, is your impression on the better resolution capability of the AB-1266. I can only suspect that you confuse detail with distortion and/or digital artefacts, sorry to say. Imho, the HE 1 is more transparent, lets the listener dive deeper into the music and its finest details, whereas mids and treble alway sound a bit artificial with the AB-1266.
It is fine that the AB-1266 works so well for you and your listening preferences. But it is definitely not an audiophile headphone in terms of the literal meaning of "high fidelity" and it will not work well for many music genres. As I said earlier, to my ears Susvara and Utopia are much better in this regard. But if one wants to own the (by far) best headphone on the planet in terms of BOTH true reproduction of music AND music enjoyment, the HE 1 is the one and only option.
Cheers,
Bernie