https://youtu.be/7LuQmsNXMAQ
Borrowed a friends Neumann KM 184 pair this morning and nerded out for bit trying to do a quick comparison to my Gefell M 300s pair. **This is not scientific at all, though there was a ruler involved! Yes, I know I didn’t even get completely in tune
It’s X/Y, nine inches from guitar, right over the soundhole, pointed at upper rim of guitar. Went into my Apogee Element 46, then Logic using my saved X/Y template. There’s a HP and very slight EQ tweak just to touch a few things about my very modestly treated room -I’m sure if you listen close you can hear three kids doing who-knows-what close by.. There's no compression, but did have reverb on. There’s a little limiting. Zero changes to any template setting except to try get them to the same volume.
To my humble ears these two are a lot closer I have thought having done a deep dive in internet folklore just before. Shout out to everyone on Gearslutz that say they are “night and day different,” “no comparison,” or that 184’s “are way too harsh,” etc.