I was trying to find direct comparisons between a modified m1060c and a m1070. So if you're like me and have a pair of m1060cs that you've modified to open, I can give you my thoughts. I found, like many others, that the standard 1060c sounded ok, but once you turn it from closed to open it's world class. The highs are smoothed out in more detail, the mids are pushed forward in the mix, and the bass is amazing anyway, but the open bass is just as big and loud, but much more refined. The fit is far from ideal and the headband sucks, but you can't beat the sound for the price. So we have the 1070, new driver, new setup and a better headband! Well, as much as I hate the headband on the 1060/1060c, it's way better than that strap on the 1070. The 1070 doesn't have a clip, they look damn huge on your head and don't allow much movement to your ears. Also, you almost have to bend to fit, and I don't like bending such cheap flimsy metal. In terms of fit, comfort and looks, I can't believe I'm saying this, but the old 1060 group wins. Sound! Well, in my opinion, the modded 1060c is the clear winner. That doesn't mean 1070 sounds bad, because it doesn't! Sounds very good, but lacks the bass of the older model and lacks the brilliance in the highs. The mids are pretty close and the soundstage is about the same, but the bass is much better on the modified 1060c. So I bought mine on sale for 240, a lot. $400-500 didn't impress me. The new 1070 tuning is very dull and flat, flat isn't bad, most audio takes four tones to achieve this, but this flat set setting is just a morning compared to the old 1060c. Keep in mind that all comparisons are for the modified open back 1060c and not the standard version.
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