Forum member:
Had the Perspectives and upgraded to the Pearls. He's done side by side comparisons. We've discussed it in messages. Perhaps he'll chime in.
In a nutshell his findings were the Pearls had a more solid bottom end, a more convincing soundstage, slightly smoother highs (though I think he had the original Perspectives, the graphene version is smoother). Basically the "more of the Perspectives" - a more complete and convincing sonic picture. Which is what I think one would expect. The question is money and whether the Pearls suite a particular room etc.