Elite fenestrated sheepskin on Utopia impressions:
https://www.head-fi.org/threads/focal-utopia-general-discussion.811273/page-577#post-14485897
tl;dr
Not horrible, but takes away some of the Utopia magic (lost detail, less bass control, diminished soundstage). Minor but noticeable differences.
I had thought that, if they were 'close enough' they would let me avoid the $$$ replacement pads from Focal when that sad day happens, but alas...