If you sensed some form of conflict in my review, that’s because I am conflicted. The Ultrasone Edition M Plus is a tremendous headphone of extreme capability. There’s no denying its greatness. The internal struggle I have is merely a matter of preference. I prefer a little less brightness up top, a little more mid-range warmth, and perhaps, admittedly, a satanic quantity of bass. Yet I know for a fact not everybody feels that way. For those whose hearts yearn after a brightish brand of neutrality, I think the M+ may complete them.