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Are these anything more than PM3s with a mini THX AAA amp? I’d be interested to see a side by side comparison.
I actually brought my PM-3 in with my iFi iDSD Nano Black Label portable dac/amp to compare with the Panda at the launch party (as well as an unfortunately VERY brief side by side comparison on one of Drop's Grace SDAC + THX 789 setups since they were just closing up). From my impressions the two pretty much have identical mids, but the Panda is tuned to have a bit more sparkle in the treble and a more forward (but not muddy) bass presentation. So it's essentially a fun, more lively version of the PM-3 that still has the same, nearly-flawless mids that made the PM-3 famous in the first place.
Unfortunately though I only had barely under an hour with the headphones since I came in pretty late, and I honestly spent more time with the Pandas on my ears than I did A-B testing the two, so take my words with a grain of salt. But I'll say this much, as someone whose favorite headphone is the PM-3, I think the Panda is overall an improvement on the PM-3 with the addition of being a wireless headphone with decent controls. Probably still going to hang onto my PM-3's because of the aesthetics and the legacy, but I'm definitely going to be snagging a Panda at some point and using them as my main portable cans, ESPECIALLY if it means I don't have to carry a brick in my pocket to let my portable cans have a fuller sound.