I got the Oracle yesterday and since then listened to it on Sony Xperia 1 II (3,5mm SE and balanced with iBasso DC01), JDS Labs ATOM stacked with Topping D50s. Here are some first impression thoughts:
Build & Presentation
Definitely a step up from old ThieAudio presentation, build is quite nice: ergonomic resin shells and nozzles with lip. I like it better than L9. The cable is the same as the Thor Mjölnir's. Silver plated, light and pliable. No microphonics. There's also a the usual plastic carrrying case (black and transparent), a set of sylicone asdas set of, I assume, Tripowin foam tips and a SpinFit CP100 (M size)
Bass
A step up from FH3, but not yet the and slam of IER-Z1R. Less slam, but more detail than THOR (Kenji Kawai - Making of Cyborg, 2Pac - I Ain't Mad At Cha, Big Boi - Kill Jill, Doobie Brothers - Long Train Runnin')
Mids
I like Oracle's mids better than Z1R's: less euphoric, less sibilant, more body. Please note, I'm not saying the Z1R's mids are scramy or sibilant, they lack some presence though. (Hugh Laurie ft. Gabby Moreno - Kiss of Fire, Grateful Dead - Ripple, Eagles - Hotel California (MTV Unplugged), Foreigner - Cold As Ice, Doobie Brothers - Long Train Runnin')
Highs
Quite happy with the details and presents. Similar experience, but still a step down from IER-Z1R, better than L9 and HD800 in terms of realism. (Queen - love of my life (Live at Rock in Rio Festival), Sting - It's Probably Me, Daft Punk - Giorgio by Moroder, Doobie Brothers - Long Train Runnin', Mariya Takeuchi - Plastic Love (Extended Club Mix))
Imaging/Soundstage/3D holograpic-ness
Very good separation, layering and positioning. Pars with IER-Z1R in FPS games (Queen - love of my life (Live at Rock in Rio Festival), Eagles - Hotel California (MTV Unplugged), Mariya Takeuchi - Plastic Love (Extended Club Mix))
Value
Money well spent. In my opinion, it's only high spending for small gains from this point onwards. I'd only justify a ciem IER-Z1R as a worthy upgrade. Compared to my second most favorite set (L3 ciem) the Oracle is less comfortable, but my ears are as uiem unfriendly as ears may go. Sound-wise the L3 feels a bit sterile and honky, and that's why I wouldn't mind the soarness that comes after a couple of hours of listening with the Oracle.