I sold my Sugden, so I can't refresh my impressions. However, IIRC, what hit me most was the natural tonal balance. My highest priority is the "foot tapping" test, in all honesty. Does the music get my foot going, get me involved? The Sugden seemed to clarify the W2002. Several characteristics of the sound, including a slight burr in the midrange, that I though were part of the headphone were gone. There was something in the amplification chain that was doing it. The bass response of the Sugden and the W2002 are perfectly matched. Bass is full and well-defined, without being overbearing. Some people describe the Sugden as being light on bass, but it wasn't with the W2002...it was just right. Highs were transparent and went all the way up...no rolloff anywhere audible. Midrange was clear, and the nuances of the recordings all came through. It was just plain fun to listen to. Seductive when the music was seductive, smooth when the recording was smooth, grating when the music was grating. I don't have any amps that give me that with the W2002 as well as the Sugden did. The Fisher does it in a different way, with a classic tube sound. It's clearly not neutral, but it doesn't matter. Pure seduction. The ZOTL isn't hitting that with the E2002, and is falling somewhere between where the Fisher is and where the Sugden was...almost a compromise type of sound between the crystal transparency of the Sugden and the euphonic joy of the Fisher.