I have begun listening to the d400 Pro, it is perfectly well balanced. The bassline is deep, punchy, and well controlled. The mid-range is present and full, smoothly transitioning when necessary, but also capable of delivering spark and aggression when called for.

The PL200 has a revealing yet refined sound quality without any harshness or brightness. In my opinion, it offers the best AKM4499EX-based design in terms of music reproduction.

This device sounds absolutely fantastic and well-balanced. The imaging is out of this world. The clarity on the top end doesn't sound clinical, so there's a lot of detail and information, but it doesn't feel digitally compressed or unnatural.