4musica, the SA112 and the Pearl sound like they were made by the same designer, because they have a similar sonic characteristic. The soundstages are close enough that you do not hear a big difference in how things are spread across the stage.
The treble range in both are extended, but don't have that piercing, laser like, dry sound like the Benchmark I had a long time ago. But, the Pearl makes high piercing massed brass (like trumpets w/trombones, w/saxophones) ensembles sound more as a massed group, and easier on the ears. It's hard to explain. Since I have ribbons, I hear all these details and extra brightness that recordings have. They are more pleasant to listen to. But this probably depends on your system.
The Pearl has something in the midrange that is very intoxicating. Although voices sound good on both units, in the Pearl a voice sounds more like all of the voice is coming out in one piece (?). Again this is hard to describe.
There seemed to be a bit more bass on the SA112, but it was confusing, because at times it seemed the Pearl bass was easier to follow, at other times not.
The headphone jack is really nice to have on the Pearl, and it sounds better than other headphone jacks I have found on equipment.
