Theoretically, a C100 image created with base sampling rates will only contain the large diaphragm element, so it is up to the user to record at high sampling rates and also bring the smaller capsule into play. The CU-41, CU-51 and CU-44X MkII sinks all use two circular capacitor elements on top of each other in an arrangement that is very similar to that of the C100. Twenty-five years after the release of the legendary C800G, Sony is back with a brand new studio microphone with a unique ultrasonic rotation. Although it reproduces sibilants very cleanly and without noticeable distortion, they can be distracting on some vocals, and as an overhead mic in a drum kit, the C100 delivers a sound that’s crisp rather than full-bodied, with plenty of transient definition and cymbal ping.
However, the closest parallels to the C100 I know can be found in the catalog of another Japanese manufacturer.