I absolutely love my Oz ME... so I'm probably a little partial ;X. However, I have the 12.4 and a buddy of mine has the 12W7.
Sure the W7 gets a whole lot louder, but we all seem to think that my ME sounds better. When playing stuff like rap the W7 is the best sub I ever heard, but playing anything with quicker punchy bass sounds like crap. I can't explain it but its like everything is one big connected bass note on the W7, you can't tell one note from the other and it sucks. Playing the same track on my ME sounds much more detailed and clear.
Yes I know everything is install dependant, SQ is subjective, and whatever, but he has his in a smaller box than me, and its not the first time I've heard this about the W7s loud thudding characteristics. I have to say that the W7 is an incredible sub though, when you sit in the back seat and it hits... you feel like someone just grabbed you and shaked you.
Anyways, I just like the way my ME sounds more... and I think its an amazing SQ sub for the money.
I'd also bet that it sounds better and gets louder than a Shiva //content.invisioncic.com/y282845/emoticons/thumbsup.gif.3287b36ca96645a13a43aff531f37f02.gif I'd consider it in a different league.