Short answer: the qdc Emperor. It ranks #967 of 1369 in-ear headphones by sound quality, rated 3.3/5, at $2,831. The Penon Impact ranks #995, rated 3.2/5, at $2,499, $332 cheaper, not enough of a saving to outweigh the sound-quality gap.
Why pick the qdc Emperor: A published AutoEQ preset corrects its response toward the Harman target, so a few minutes of EQ setup closes most of the gap. The catch: About 3 dB less bass than the Harman target below 150 Hz, which can sound thin on pop, hip hop and electronic music.
Why pick the Penon Impact: A published AutoEQ preset corrects its response toward the Harman target, so a few minutes of EQ setup closes most of the gap. The tradeoff: Treble about 5 dB below target from 3 to 10 kHz, which can sound dull or veiled next to brighter headphones.
Buy the qdc Emperor. It is rated higher for sound quality, and saving $332 with the Penon Impact does not make up for the sound-quality gap.
Looking for alternatives? See the complete Headphones rankings.
A published AutoEQ preset corrects its response toward the Harman target, so a few minutes of EQ setup closes most of the gap.
Elise Audio $2,831.00 eBay
A published AutoEQ preset corrects its response toward the Harman target, so a few minutes of EQ setup closes most of the gap.
Penon Audio $2,499.00 eBayPrices on this page were last checked October 17, 2026 at 6:04 PM UTC. Product prices and availability are accurate as of that date/time and are subject to change; the price and availability shown on Amazon at the time of purchase will apply to the purchase of this product.
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Specifications Side By Side
| qdc Emperor | Penon Impact | |
|---|---|---|
| Price | $2,831.00 | $2,499.00 |
| Ranked | #967 of 1369 in In-Ear Headphones | #995 of 1369 in In-Ear Headphones |
| Form Factor | In-ear | In-ear |
| Back | Closed | Closed |
| Harman Preference Score | 65 (median of 3 squig.link measurements, calibrated to AutoEQ) | 64 (median of 4 squig.link measurements, calibrated to AutoEQ) |
| Deviation From Target | 2.92 dB standard deviation | 2.87 dB standard deviation |
| Tonal Tilt | +0.10 (negative is warmer, positive brighter) | -0.56 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (-4.4 dB at 30 Hz) | Within 6 dB of target down to 20 Hz (-2.9 dB at 30 Hz) |
| Driver Type | Tribrid | Hybrid |
| Drivers | 15 drivers (1 dynamic driver + 10 balanced armatures + 4 electrostatic drivers) | 14 drivers (10 balanced armatures + 4 electrostatic drivers) |
| Impedance | 15 ohms | 21 ohms |
| Sensitivity | 106 dB SPL/mW | 112 dB |
| Frequency Response | 5Hz - 70kHz | 10Hz - 70kHz |
| Connection | Wired | Wired |
Frequency Response Compared
Both headphones’ measurements overlaid on the Harman target. Above the target sounds louder in that range, below it quieter. Each curve is the median of several independent measurements, shifted so its 500 Hz to 2 kHz average sits at 0 dB, so only the tuning is compared.
Measurement data: the qdc Emperor from dchpgall, eliseaudio and sl0the; the Penon Impact from ducbloke, eliseaudio, tgx78 and tonedeafmonk, all via squig.link.
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