I have mixed feelings about the Meze 99 Neo, at least when it comes to the tuning. In fact, the elevated bass is so stark compared to the rest of the frequency response that it almost feels like someone stitched two different headphones together even knowing some of the shelf comes from its closed-back nature. It's aggressive to where I didn't bother to talk about slam, or lack thereof, since I think the frequency response of these headphones in the bass region is overall more negative than positive. There are some who clearly like it, and I can see why, as explained in more detail on the previous page, but some of the recommendations online do seem extrapolated without other reference headphones to compare against. It's easy enough to get a highly elevated bass shelf, but doing so without compromising on detail is a different matter. I am just not convinced Meze Audio has hit that balance here, especially with some tells in instrumental tones.

This is why I can't wholly recommend the Meze 99 Neo to everyone, at least not without knowing more about your preferences. The tuning isn't well executed in the lows to where it hurts technicalities too, which is a shame because pretty much everything after the lows is well-balanced and executed with good depth and detail most of the way. In fact, first impressions are quite strong too, with an unboxing experience that beguiles expectations at this price point in a good way. Build quality is really nice, and the included cable with integrated microphone and media playback controls is another user-friendly touch that is appreciated. The comfort factor is quite high too, with just over 250 g in mass and soft medium-density memory foam pads in a PU skin making for a good mixture of isolation, support, and comfort alike. The suspension band is also well executed, and I love the support yokes here. The design language as a whole is a big win.

I don't have a lot of other headphones I have critically examined in this price range yet, with the Drop x Sennheiser HD 6XX an open-back that is more a reference set than anything else. It's harder to talk about direct comparisons thus, especially since even my previous collection has typically consisted of open-back sets in this price range. I remember the V-Moda Crossfade LP I had purchased as a gift for a family member, and while my short time with it served me well, I would take the Meze 99 Neo over it. I do wonder how the 99 Classics or Drop x Meze 99 Noir will fare by comparison, especially the latter that is more in line price-wise and also gets more marketing from Drop. Meze Audio has left a strong impression on me with the design language of the Meze 99 Neo, paired with comfort and the strong Right to Repair support, enough to where I want to see more with an actually balanced tuning as claimed from the brand.