Great comparison, and you did a great job with the level matching. I must say both cartridges sound great, and sound almost identical, a sign of excellent engineering and quality control. My leaning is the DL-110, for its resolution of sibilants, and without excess air on top. This was noticeable in the Fleetwood Mac sample, as Christine's esses are strong, and not so easy to track. I am OCD about the timbre of the upper harmonics of hi hats, cymbals, and vocal sibilants. Many cartridges get too hissy on top. This can work for or against according to the music program, as some emphasis above 12 kHz adds a sense of air. The DL-110 has a very natural sounding top end. I'd like to add, the DL-110 sounds a little more solid in the midrange, perhaps cleaner. When listening to Red Norvo, I'm thinking the MP-110 is the "better sounding" cartridge. The drums and cymbals sound more alive, more space, perhaps enhanced depth of image. The DL-110 performed fine, but there's a slight advantage I think with the MP-110. I did not hear any difference in harmonic distortion, strangely, as I detected it in the Fleetwood Mac sample. These cartridges are very close. My gear for this enjoyable comparison: My cheap laptop without any special sound card, you tube setting at 480p (max sound quality, higher settings are the same) Headphone out to a vintage re-capped Pioneer SA-500 integrated amp Sennheiser HD-420SL headphones My own near field studio monitors as I am a speaker builder hobbyist.. these on par with other fine small monitors or better.