The M100s is "voiced" differently, so it is NOT a "bass-head" phone. Treble extends higher than the V-MODA M80s, mids are a bit recessed, bass slam and quantity is there but not at the levels of the XP. Construction is mostly similar with the exception of the "hinges" which are new.
At this point, it will be preference which one you pick. If you are a bass lover first and foremost, the LPs will probably suit you better.