I would say the M22/M80s(pretty even too) have the edge at lower volumes over the M60s, once the volume gets up to ~80db the differences start to disappear.

I still give the edge to the M80s for their richer/fuller sound over the other 2 for movies and multichannel music, but again if I hadn't listened to the others in A/B comparisons I wouldn't have known I was missing anything.

Jason
M80 v2
VP160 v3
QS8 v2
PB13 Ultra
Denon 3808
Samsung 85" Q70