For a better idea of the plausible ambiguity surrounding how representative my review unit is, I would insist you read page four at least. To be clear, my sample sounds great. In fact, I would go further and say this sample likely meets my personal expectations more than some of the other units sent out to others, as well as the general impression I got from MOONDROP's own factory response graph as it relates to the VDSF target. Speaking of which, this sample seems to match that VDSF target better than the KATO is supposed to. Knowing that chances of receiving a replacement or a second unit would have been slim given this sample did not ship from MOONDROP directly, and that the only useful response from Moondrop hus far seems to agree with my findings, at least to an extent, I decided to go ahead and share the review as it currently stands after having re-written a lot of the relevant section. If anything changes significantly again, I will update the review accordingly. There is a lot of useful information in this review regardless, so much so that I think it is still very useful to anyone considering the KATO.

The reduced bass from the MOONDROP Aria (2021), whose review is coming up, may be contentious to many. This by itself is fine in my books since I also thought the Aria (2021) had a touch too much energy there, but it's more that DUNU gave a masterclass with the FALCON PRO on how to retain mid-bass with excellent technical performance that has the KATO came off lacking in dynamics by comparison. To be fair, the KATO does cost $40 less, but I also believe you get a better accessories set and cable with the DUNU FALCON PRO, which evens out that gap. One thing MOONDROP did get quite right is with the new Spring silicone tips—these are excellent in terms of fit, just the right amount of stickiness on the outer flanges to mold to the ear canal and remain in place, and overcome some of the isolation worries I was having with the shell design otherwise. Also, memory foam tips are included here and not on the FALCON PRO—come on, DUNU! I don't have the Tanchjim Hana (2021) here, which was another hotly anticipated set of IEMs that will get compared to the KATO, but the tuning of the KATO is also different enough from the DUNU FALCON PRO to where it's hard to say whether these truly are direct competitors. The two favor different music genres, with the MOONDROP KATO more balanced with accuracy in mind.

The tuning from the upper mids on seems on point with the target, and that in itself is quite decent already. MOONDROP's tuning is one of general appeal to begin with, and as mentioned before, I am quite pleased with it. The less-expensive Aria (2021) is similarly tuned from the mids onward, but I had minor issues with the treble response there, which the KATO pretty much solves from a tonality perspective. The KATO is generally superior technically too, with similar imaging and soundstage but slightly better dynamics and more natural timbre. The KATO does cost over twice as much, so within the MOONDROP family I have tested so far, I would likely save up for the KATO personally. That said, I feel most would get better value for money with the Aria (2021), especially if you are looking for more bass.

This article is also a two-fer in that it covers an upgrade cable from Kinera, the equally new Leyding. MOONDROP has a pre-order gift, the K-cable, shipping to those who already ordered the KATO as I write this. I do hope it is better in terms of not being as resistant to re-shaping the memory wire configuration, and the company is considering whether or not to sell the K-cable separately on its own. It is a silver-plated copper cable with no other details to date except that it may cost $60 if it makes it to the retail market. If so, I would definitely consider the Kinera Leyding at $69 first. As it stands, the K-cable and MOONDROP KATO stock cable are non-modular, with this feature only just reaching the sub-$100 cable range. The Kinera Leyding combines aesthetics and build quality really well and even has an unboxing experience to rival some IEMs. It does cost more than some IEMs, too, so the value offering is harder to justify, but it should be high up the list for those looking for an upgrade cable.

[Update] Since this review was published, it has become clear that my sample is indeed representative of retail MOONDROP KATO units—it was the other few units measured earlier that were slightly different. As such, I am awarding the KATO our Highly Recommended award, which it thus thoroughly deserves.