In short in sound, of course we are not in a comparable audiophile quality with ITE 300 but really make the equivalent of ITE in a range around 100, it is surprising.
Note that you still have to use a good quality audio player to reap the full benefits of the ITE.
Regarding comfort, I was also surprised, very sensitive ears (I hurt quickly) I had never actually managed to adapt my Ultimate with the right tip. With Soundmagic I did all my tests with the default shipped tip and I never had a problem, it fits in the ear canal without falling, without doing evil, even one does feels most after certain time.
Comes with 6 tip sizes, including very small (which is rare) I have not even tried it yet, I think I get to a comfort more than good by finding the most suitable.
The construction seems good (metal case) but I have doubts, they seem more fragile they look. We will see the use (probably not made to last for that price)
The red look with braided wire gives it a rather nice originality.
Benchmarks red / blue to identify left side / right, looks great gadget but good idea because the side is always difficult to spot on the ITE (although the red mark is embedded in the red model ...)
In short: Even though I do not have a very broad comparison of experience, I can only recommend.
For the price you will not be disappointed.