OK, first I found the build slightly less than expected. Would have preferred aluminium or something but it is ok.
As for the sound, as I have read there is a dramatic increase in volume, with no distortion. However, I found that the few tracks I listened to had slightly more 'presence' and that vocals were a bit clearer, more pronounced. I really liked it.
Tour De France, a track I know verbatim in my head sounded better than I had heard it. Very nice upgrade.
For the price I paid, £10, it is a real no brainer. Now my son and wife want one! Recommended.