So here my return after searches of experience:
Test with a smartphone Wiko Five King, his horrible whatever the volume level Wiko and whatever léqualiseur setting.
If someone knows a "trick" to make it work, I'm interested.
Testing with the Acer Liquid, the sound is good, it is clear, the bass is very present without being very powerful, but perfectly adequate. The mediums are perfect. The helmet does not pass the extreme treble, beyond 16 Khz it weakens not bad. Anyway, overall, the sound is good as fairly balanced.
Testing with a computer equipped of a small USB Bluetooth key, the sound is much better quavec the Acer liquid, especially who won the treble with and bandwidth.
To summarize in regard to the main helmet, that is to say the sound quality, I now consider that this helmet is pretty good but without any time to have the quality of the Philips SHB9100. The sound power is largely sufficient.
By cons, DOES NOT APPEAR CONSISTENT WITH FIVE KING WIKO, why ???
Otherwise, the Bluetooth connection is perfectly and easily.
It is light on his head who this pleasant, in part against the ears are not wrapped, so, ambient sounds mingle with the music.
Aesthetics is very successful in my direction.
The mechanical construction is light, probably as durability / strength will be short in time.
Overall it is perfect for listening to music without taking the head without breaking the bank. Good value as they say!
If you are sensitive to sound, sensitive ears, it is preferable to mount a little in the Philips range.