Well, fit is everything. I'll disagree with you on the Etymotic in-ear models I reviewed. No bass whatsoever, none. Plus they were supplied with a skimpy set of inserts, none of which fit properly, so I requested more until I found some with a good fit. At the time, those were extra cost but I think Etymotic supplies them with the phones.
At the time, the Etymotics were $139. To show the variance, a friend of mine, a reviewer for Cnet, raved about these same phones that I dismissed. However, I was gratified to read that a number of users who posted on Cnet had the same reaction that I did.
So it may all come down to the fit to the ear canal. However, that doesn't affect midrange linearity, of which the Koss Plugs are very smooth.
Regards,