Well I went to audition both the Sennheiser 800S and Focal Elear, with the view that if I liked the sound of the Focal vs Sennheiser, I would likely purchase the Focal, if not, I would widen my shortlist.
Long story short, I walked out with a set of Focal Elear, but very nearly didn't. It's not because the 800S were significantly better, they weren't to my ears (marginally less to my taste if anything), but because I ruined things and had a listen to Focal Utopia.
I would have been happy with either Elear or 800S although I did have to double check that I was listening to 800S and not 800, they both had a sound that I could happily live with. With the Elears if anything being slightly more revealing and fractionally more laid back, but that could have been differences in volume. I suspect I could listen to Elears for longer. I prefer the more sturdy feel of the Elears, the cable of the 800S (all the while it remains in pristine condition) and fit and feel of both - very different but equally acceptable.
After best part of 90 minutes, and 8+ tracks I knew well, 2 of which were MQA played via Prime without PSU, I had pretty much decided I would be happy with either and tbh, it came down to cost saving of Focal Elear.
Until I listened to Focal Utopia. It wasn't night and day, but Utopia was more realistic with some instruments and offered a fraction more realistic ambience - I could hear something in the ambience of the Utopia that was not there in Elear or 800S - not sure what it was, and nothing seemed missing from the ambience of Elear, but the Utopia revealed a little of something extra. It came down to a 10 second segment on Mary Blacks Columbus where both Sennheiser and Elear were great, but Utopia I could hear the attack and decay of the strings as if my ear was right next to them. Had they been in stock, had my credit card not had a Prime + PSU on it, had common sense not prevailed, it may have been a different story even for my ageing ears.
Sometimes you need to find the limit to be happy with the chosen compromise. I've now got a box to open and music to listen to, and Im not going to keep hearing my late mother saying 'you paid how much for them' spoiling the music.