Simgot ET142 VS DUNU x KOTO ITO

Dunu’s collab with Japanese creator Kaji Kaji lands as the ITO, tuned nothing like the stereotype of “treble ’til you die.” The presentation leans smooth, warm, and open, with a notably wide soundstage that flatters jazz and intimate acoustic sets—think late-night, bourbon-and-smoky-room mood without the glare. It’s built for relaxed musicality rather than forensic detail extraction.

Low end carries a thick, satisfying sub-bass that stays tasteful—present when the track calls for it, not a constant spotlight. The ITO plays “fun first”: big space, plush tone, and enough detail to keep things engaging, landing beside a “T Pro”-type set but with the clinical edges dialed back to emphasize bass and stage. In short, a “perfect fun IEM” vibe that prefers groove and atmosphere over microscope listening.

Ergonomically the shells are a bit thick, but build and accessories impress: a quality Dunu cable with interchangeable plugs, a case, and a spread of tips (including Dunu SS). The hybrid 2DD+2BA setup (ultra-low DD + low/mid DD, mid BA, ultra-high BA) at around 37 Ω runs well from modest sources and scales nicely; pricing circles the $200 mark, making it an easy recommendation for listeners who want warm, expansive, and genuinely musical tuning without chasing every last micro-detail.

Z-Reviews original ranking

SIMGOT’s ET142 pairs a planar driver with a PZT, delivering a bright-leaning, lively all-rounder that feels like a more mature, slightly more detailed take on the original S12 tonality. Treble is the surprise: it carries bite and air without the usual planar “sizzle”, landing closer to a well-implemented PZT sheen. Micro-nuance on cymbal work is improved, vocals are open, and technical performance is among the best heard from planars in this bracket. The 2 kHz region can read a touch shy, while overall treble sits above Harman, so expect sparkle and energy rather than warmth.

Volume and fit matter. At mid levels (~60–65 dB) the ET142 sounds engaging and airy; push past ~70–75 dB and the upper energy can turn fatiguing, with forward vocals and sharper highs on busy tracks. Tip choice is critical: treble-boosting tips can be too much, whereas wide-bore, smoother tips (e.g., “Senai Wide”) keep the top end in check. Both included nozzles measure and sound essentially the same—an opportunity missed for a second, tamer tuning. Genre-wise, rock, indie and slower pop benefit from the speed and air; dense electronic can edge bright, while K-/J-pop stays bouncy at moderate volume.

Bass is quick, punchy and clean with tight decay and excellent separation—don’t expect DD-level rumble or lingering reverb, but do expect balance and definition. Versus safer, more relaxed tunings (S8/S15/S12 2024), the ET142 is the more exciting pick; against neutral all-rounders (e.g., “Pilgrim”), it trades smoothness for air and sparkle; compared to sets like “Dusk,” it’s livelier with less treble fizzle but a more forward top end. At around $200, build is excellent (metal shells, braided cable) and the value strong—competing with some $300–$400 options. In short: choose ET142 for a bright, technical, energetic listen; skip it if a laid-back or dark tilt is the goal.

Jays Audio original ranking

Build & accessories land in a solid spot for the price: comfortable shells with secure nozzles, clear L/R marks, and a supple modular cable that swaps between 4.4mm and 3.5mm (no USB-C in-box). The hard case is nicely made and pocketable, and the whole package feels durable if not premium. Nothing glaring in QC—just a clean, practical presentation.

Sonically, this is a bold V-shape—huge sub-bass punch with elevated upper mids to keep things lively. The bass can turn boomy/pillowy on some tracks, and a scoop around 300–800 Hz can leave female vocals a touch recessed; treble is clean and controlled, a little dark up top with limited sparkle. Technicalities are decent rather than class-leading—separation and air trail sets like Punch Audio Martillo or Crescent, while tuning kinships show up against DUNU Glacier and even Grand Maestro-style balances. Compared to value darlings (e.g., Truth Ear Pure, Jazzer Defiant), ITO feels more audiophile-flavored fun than an all-rounder.

In DUNU’s lineup it reads as a unique basshead option: very engaging slam, thick note weight, and non-fatiguing treble, but only average mids/technicalities. Think hip-hop/EDM-friendly impact over neutral precision. Verdict: around 3–3.5 stars—competitive at $200 for those chasing thump and excitement; listeners wanting neutrality, vocal presence, or extra air may prefer other picks or a “tactful V” with less bass and less upper-mid bite.

Jaytiss original ranking