I have been reluctant to change up MC 299/ LE 61 because they are so damn musical and tonally organically right. ES 38 and 39 did a few things I like but not enought even in combination with 299/61, So when I read a few comments here and saw ES 40 was out.
Decided to compare. Very very close and definitely a bit more detail and intelligebilty with a bit more forward staging, but more depth and more open spacing! Perhaps a bit better layering and focus and oh so close musically with a hair less euphony.
You could definetly tell this was a more musical neutral than previous efforts with ES.
The 299/61 is still a hint more romantic and overall still prefer ever so slightyly despite.
So combine all three and there we go. A wonderful blending of all the strengths. Just a smidge less rich in the mids, but probably more correct. But a touch smother in the highs with all the air and sweetness of 299/61.
Songs are more intelligible, have a hint more PRAT and the staging is better.
Bass about the same, don't notice any thing particularly better or worse, and yes the mids are ever so slightly less rich, but also slightly less forward in the mix so vocals and instruments all sound just a hint more even.
I think this is the new refrence but I will go back in a couple of days to MC299/LE61 just to be sure.
Happy listening,
jgwtriode