I actually bought one pair. Added parts are in yellow. Title was changed accordingly. Source: Pono, AK100ii, iPhone 6, Modi 2U - Black Diamond Prototype. Music ranges from 12 Nights in Hollywood to James Blake. No Lightening Cipher cable. I've never had a good chance to listen to PM3 so I don't do any comparison. FWIW, I've never been touched by Audeze. I found the whole LCD series to be overpriced and mediocre, never have made me WOW. EL8 open was similar, while EL8 closed was absolutely shit. Short listening session, so take it with however much salt as you wish. TL;DR: It's like HD650 and Jupiter had a child. Sans a magnitude of resolution. - Very nice design and material selection. Seems quite durable.Not comfortable for me (w/glasses), but without glasses they feel decent. By correct placement they feel very good for hours of listening. OK clamping force. Light weight. Isolation is one magnitude less than good IEMs. For example, the announcement in the trains remains recognizable. - The Z-shaped connectors on the earcups seemed extremely stupid to me. - Neutral to super slight bright. I don't think mikoss will be bothered by this amount of brightness. No ear-bleeding spike detected. There are very infrequent flash moments of brightness but that's about it. - Nothing seemed to be obviously fucked up in FR. Overall flat-ish. Distortion seemed low-ish, good clarity. Actually very good clarity. I'm sure I can nitpick after a longer listen, but it's a "budget" "truely portable" Audeze, so I'm being less bitchy than usual. - Meh soundstage. Not a big deal. But the ortho kind "sound of wall" has quite some presence. Also, switching directly from HD650, I felt that things were immediately crammed into a smaller space, but in a good way - the tone was very rich, and imaging didn't fall apart. - The "Audeze bass" seems to be there. Swing and slam baby! Minor bloominess might be impedance mismatch with Pono. Not offensive. The bass definitely has a very minor but very tastefully and quality done boost, reminding me of hearing Jupiter when I came from UERM. Low end extension feels deeper than HD650, while high end extension is average (but enough). Vs HD650, SINE seems to have more lower treble/higher mid energy; but lacking is some air. It also could use a bit more forwardness in midrange. Such a combination probably indicates a gentle U-shaped FR, and when done well, this kind is highly engaging. - Smooth, but please also take Pono into consideration. The smoothness is close to HD650. - Freaking awesome not-one-note presentation, and freaking awesome note separation and articulation. Continuous but not continuous. I like it. Let's not talk about microdetails, but macrodetails seem spectacular. - With better equipment SINE scales to some degree. iPhone powers it loud and fine, but with more juice comes more goodness. - Ultimately, this is NOT a very resolving can, nor is it anywhere near "reference". SINE is, IMHO, a remarkable can which has fucking nailed a fun, engaging and smooth sound signature for the modern porta-philes.