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This earphone is the best earphone you can get for each dollar you pay for it. There are many headphones you can buy that costs way more that barely sound better or could even sound worse.
The Etymotic ER3XR is the most neutral earphone you can find at this price point, and is plenty neutral enough. Mid and high bass is slightly above neutral, while the sub-bass is where it begins to roll off below neutral. The high end may lack a little bit of sparkle, making it very slightly below neutral as well, but overall, this earphone is plenty accurate. In fact, in certain situations, I prefer slightly less treble and slightly more bass (most importantly the mid and high bass for when commuting in public transport). Besides, I doubt that you can find earphones that are definitively more neutral than these, even when spending much more; the inaccuracies described are small and I'm sure that other so called 'accurate' earphones will have areas of slight inaccuracies as well.
The issue with deep insertion did not bother me as much as most people make it out to be, and same goes for the cable noise.
Considering all the new features that this earphone has over the ER4XR and its significantly lower price, I feel no need to spend my precious money on any other earphone in the foreseeable future. I have another bass heavy earphone with a built-in mic to listen to music in noisy trains and buses, and for making calls. For the rest of my listening, I can reliably depend on the Etymotic ER3XR.
The Etymotic ER3XR is amazing (and almost perfect) for both casual listening and for accurate monitoring of sound.