
How does the T100B perform compared to other IEMs?
Kotori Audio Vampire (Review link)
Both of these are single-BA IEMs at similar price points, and the fact that they land in such different places tonally is a decent reminder that driver count tells you almost nothing about how something’s actually going to sound. Vampire goes for a gentle w-shape with more emphasis down in the lower frequencies – warm, creamy, thick-bodied vocals. Vampire’s bass also has more warmth, quantity, and thickness. The T-100B is the flatter, reference-tuned one that highlights transparency, tactile response, and upper-mid clarity and tonal neutrality. Upper-end airiness, transparency, and micro-detailing are significantly better on the T-100B.
Kotori Audio Zephyr (Product link)
Zephyr is a 1BA+1DD hybrid that leans mid-forward with real texture and a defined mid-bass punch. Compared to Vampire, the Zephyr is a more W-shaped sound that highlights more emphasis and musical dynamics, hence differing a lot in style from T-100B. The Zephyr involves more tonal color and punchier sound throughout the spectrum. I’m comfortable saying the Zephyr and T-100B differ completely in sound signature, with Zephyr sounding more warm, full, and musically engaged, while the T-100B is about analysis, transparency, and cleanliness.

Magic One remains one of the better arguments for what a well-executed single BA can do, and it’s a useful contrast here because it’s also proof that a single BA can pull off great as a full-range. Magic One runs a mild w-shape with decent elevation from flat, large, and expansive-feeling mids. Magic One does more sub-bass highlight than T-100B, achieving more fullness and sub-bass punch but trades off clarity and resolution instead. The T-100B is a lot more reference-tuned, adding more restraint and control over resonance. It sounds tighter, crisper, and clearer. Low-mid fullness and thickness are leaner and lighter in tone compared to Magic One, though it’s really about choosing the smooth musical type or the analytical neutral type. However, overall performance-wise and perfection-wise, I’d commend T-100B for having a higher performance overall.

Impeccable tuning that exceeds its price league
MAKINAaudio T-100B is a very unusual product for a debut release, mostly because it refuses to do the things IEM brands do when they first release a product – adding gimmicks, putting catchy design concepts and tuning, and whatnot. MAKINAaudio, on the other hand, goes on a different route and for the right reasons. The T-100B doesn’t follow the common steps, but instead pursues a very specific purpose and the tuning it desires: a very well-made 1BA earphone that is strictly disciplined, reference-tuned, easy-to-carry, sonically accurate, and yet musically enjoyable.
I’m very pleased with the sound and concept of the T-100B. It’s an earphone meant to aim to please a rather niche group of people (those who want flat, reference tuning). However, if you’re looking for an analytical, vocal-emphasized sound with full-on accurate and neutral timbre, I’d wholeheartedly pick the T-100B as one of the best IEMs currently available in the sub-$300 price bracket.




