tl;dr: From an objective standpoint, the only merits of the HE1000se are a slightly improved frequency response in regard to the 4.7 kHz resonance (for my ears), probably better channel matching and hence image coherence on average, up to 2 dB louder playback for the same balanced volume setting, a nicer build and looks, and a lighter clamping force. Otherwise, distortion performance is disappointingly variable.
Almost a year ago, the Arya Stealth was my first foray into high-end audio, whereby within a month, I found myself reading HE1000se reviews and itching for the next iteration. Due to lack of the ability to locally audition such, I ended up acquiring the measurably exceptional Meze Elite Tungsten that takes EQ like a champ. My eyes were then set on the Stax SR-X9000 which I eventually managed to experience and measure (I can't share the graphs), my deciding that it wasn't for me and saving myself the cost of pairing that with a Mjolnir Audio Carbon CC (ultra-low distortion, particularly in the bass, is a lot harder to achieve with estat amps). I finally decided to jump on the recent discounting of the HE1000se to $2k USD which is an absolute steal compared to the original $3.5k USD.
My original findings can be found in
https://www.head-fi.org/threads/hifiman-he1000-se.886228/page-320 and the next few pages. From there, you will see my personal subjective experience, whereby after volume-matching, the HE1000se and Arya Stealth are already of sufficiently similar frequency response to afford no audible benefit to me beyond the subjective effects of improved comfort (they also feel equally open despite the HE1000se having less magnet obstructions). While I had initially thought I had measured an improved distortion performance over the Arya for the left driver, I later came to learn that the real situation was that HiFiMan drivers came come in a variety of distortion profiles, its having so happened that my HE1000se's left driver had the same distortion performance as my Arya Stealth's right driver.
Unfortunately, as seen at the end of
https://www.head-fi.org/threads/hifiman-he1000-se.886228/page-321#post-17867993 (post #4,815), I while changing pads (a lot of times since I was measuring all four Dekoni pairs to optimize FR, distortion, and CSD performance) pulled off a Joshua Valour in damaging the driver at the lower part, my having only noticed this after it showed up in distortion measurements like below (all the below were taken using the stock pads):
Figure 1: HiFiMan HE1000se right driver distortion measurement after accidental fingernail puncture to the lower right of the diaphragm. The great increase in the proportion of higher-order harmonic distortion in certain regions is telling of the damage, this being in contrast to the nominal measurements where the distortion is mainly second and third order with the higher-order harmonic traces tracking the measurement's noise floor.
Figure 2: HiFiMan HE1000se right driver distortion measurement prior to the damage.
Figure 3: HiFiMan HE1000se left driver distortion. This is what consider to be the nominal distortion profile, its being the best I've measured out of the three HE1000se units that have come into my possession and my Arya Stealth.
Compare this to my Meze Elite with hybrid pads EQed to those levels while playing 1 or 2 dB louder:
Figure 4: Meze Elite right driver distortion with my personal "V3 PEQ".
As such, I had to pay for a replacement (less than half the current MSRP) per this situation not being covered under warranty and their not offering driver repairs or any means to replace just one driver, my expecting to just start over and be more careful with pad removal, my devising protective guards like below:
Figure 5: HiFiMan "egg" driver protection for pad removal.
And so the replacement unit arrived, and lo and behold, I got
worse distortion performance:
Figure 6: HiFiMan HE1000se second unit right driver distortion. This sine sweep was the very first signal I had played through this unit. No amount of "burn-in" would fix this. There was clearly a QC issue in how the diaphragm was installed or tensioned or something as I could see no defects on the diaphragm other than the likely normal wrinkles on some of the traces, yet the distortion graph shows marked increases in higher-order harmonic distortion comparable to those of a damaged driver.
Figure 7: HiFiMan HE1000se second unit left driver distortion.
I was quite unhappy with this result. Sure, music sounded fine, but I paid for excellence, not something potentially worse in distortion than the Edition XS. With this, I was able to make a case for a warranty claim and would have a third unit on its way to me. Thank goodness that NetParcel had excellent shipping rates for the return of the first two units. And lo and behold...
Figure 8: HiFiMan HE1000se third unit right driver distortion. Basically the same distortion issues as in the previous unit.
Figure 9: HiFiMan HE1000se third unit left driver distortion. I had told myself to be content if at least one driver were good (this one still isn't as good as on my very first HE1000se, though there is a chance that my between-session volume calibration had drifted), but I didn't think the not-good driver would be as bad as on the previous unit.
So as you can see, HiFiMan QC seems to not account for the drivers' distortion performance (or considers this much variation under a threshold acceptable), or I at least strongly doubt these measurements will be much different after 150 hours of "burn-in". At least from the upper light brown traces in the preceding measurements for these three units, one can see that HiFiMan did a fine job with driver matching and frequency response consistency (discounting variations caused by physiological asymmetry per my use of in-ear mics; here, the left driver was measured with the mic that happened to have bass roll-off). The first unit's "PASS" stamp is dated in August of 2023 while the second and third units are dated in November of 2023. I do not know how earlier units would measure.
Sure, this distortion may only be audible when listening to the sine sweep with in-ear mics inserted, but for one who separates objective performance from the subjective "lore" around a headphone's sound, we should expect more appreciable objective gains and quality control from such a price difference.