I am going to give you a baker's dozen, otherwise Traillii falls off the top 12. In general, all of the headphones are better than all of the IEMs except for a small number of use cases and genre requiring black background.Cooler survey: What is your 12? Full size, IEMs and buds welcome...but you get only 12 total collectively.
My current top 6 headphones:
1. Hifiman Susvara
2. Abyss 1266 Phi TC
3. STAX SR-X9000
4. ZMF Atrium
5. Focal Utopia
6. ZMF Verite Closed
My current top 7 IEMs:
1. Unique Melody Red Halo FE
2. Aroma Jewel
3. Elysian Annihilator
4. Vision Ears EXT
5. Empire Ears Legend EVO
6. FIR Audio XE6
7. Oriolus Traillii