Bbro, do a search for HP's Absolute Sound review of the 20.1, it's available online and he compares the two versions.
Hi Magfan, they said in a review at the time (of the 3.3? whenever they flipped it) that they flipped the pole piece to the back to get better high frequency response. JBen did some measurements of the MMG's from both sides, and with the MMG's anyway there's a bit of a peak above 10 kHz followed by rolloff from above 15 kHz from the pole piece side. But I think it's a matter of preference, with my MMG's anyway I think the imaging is better from the pole piece side, but that the top octave is better from the front.
Hi Magfan, they said in a review at the time (of the 3.3? whenever they flipped it) that they flipped the pole piece to the back to get better high frequency response. JBen did some measurements of the MMG's from both sides, and with the MMG's anyway there's a bit of a peak above 10 kHz followed by rolloff from above 15 kHz from the pole piece side. But I think it's a matter of preference, with my MMG's anyway I think the imaging is better from the pole piece side, but that the top octave is better from the front.