If you like a little bit more bass, the XR-versions for sure is the one to go for. All in all, I am convinced these will seriously impress you if you haven’t heard the ER4-series yet.
Folks looking for a good pair of earphones for their acoustic music will find a good match with these earphones, so long as they don’t need much bass. And while the ER3XR does have a slightly bigger bass response, I like the ER3SE better because the midrange feels a tad more intimate to me.
-Major HiFi(Dec 2017)
The bottom line is that the ER3SE makes an effort to portray music for what it is and nothing more than that. From a neutral point of view, the ER3SE does so little wrong that it is hard to fault it without nitpicking or introducing personal issues that the listener may have.