About an hour ago I received the Focal Elegia (newest model from Focal).
Unboxing: elegant and functional. Nothing over the top. Very easy to unbox. No fussing with unnecessary wrappers or zip ties.
Contents: gorgeous carrying case, headphones, unbalanced cable and adapter.
Aesthetics: they look fantastic and just as pictured in marketing material.
Comfort: so far they fit me very well (and I have a large noggin and ears). No discomfort to speak of.
Earcups: there's confusion out there what material are the earcups made out of. I'm going to say they are a polymer, not metal. If you flick it gently the sound is that of a hard polymer, not the 'ting' or resonance metals have.
Sound: I test new headphones w/o any EQ or sound modification of any type and with the same playlist of lossless songs downloaded via Deezer. I'll be A/B testing with AQ NIghtOwl which as of this writing are my BFF cans.
1 hour mark: sound stage and dynamic range are amazing. They are fast w/o being aggressive. They are not a clinical, flat sound, but they are truthful. I don't sense any part of FR being pumped or recessed.