Get a used HE500 for ~$100 more, and maybe do a little modding. What it needs most is a pilot pad for the headband or, better, install an HE400i/HE560 headband.
Haven't heard the M1060 myself but people's reviews don't seem to be that positive, aside from price factor. Not that all planars are bad, but if are you interested in the M1060 simply for the sake of trying out a planar for the first time, it may only leave you with a bad first impression.
The reviews I've seen made me think it probably vastly outperforms for its price. I like the idea of giving planars a solid shot without breaking the bank on my first pair. Is the HE500 a consensus starter planar?
I'm not even sure HE500 is still in production. It might've already been discontinued. Even if not, I recommend HE400S as a solid entry-level planar. Of course, for its price you can get a HD600/650 which IMO is a much better headphone (albeit not planar).
Yeah, there are a lot of people raving about the M1060 here in the 1060 thread. Especially after they have released version 2 with improvements made based on feedback. Either way there will be more opinions and reviews soon as Marv has ordered a pair for the lending library. Maybe wait a bit and see what consensus forms.
Stock they are not very good cans(though the QC seems to be improving at least), I mirror Ischa's experience, I think the driver has potential and I like where I've gotten my pair to. However a used HE-500 is a compelling competitor. Though the M1060 is much more comfortable and much easier to drive.
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