Speaking of hans030390, his measurements track well enough with Inner Fidelity's results. When I joined headfi in 2006, objective-slanted reviews were few and far between. Today, they are on the rise. This is good news.
Inner Fidelity: Oppo PM-3 Headphone Measurements (PDF)
Headfi: OPPO PM-3 - Great Closed, On-The-Go Planar