Interesting observation Jim. My hearing must be shot. I can ride all day with the Ovals and they don't bother me a bit. In fact I like the nice rumble they have when cruising at around 70-75 mph. I had the SE touring slipon mufflers on my 02 Ultra and prefer the sound of the Ovals over them. Personal preferences I guess. 

I guess so! The Ovals (I have a friend with the same bike as us with them) are raucous. Just Like the Rineharts I disliked so much on my 06 CUSE. A sharp, very loud noise. The reason I went for the SE Performance ones on this bike is my friend with 103" FLHTCSE2 had them, and they sounded gorgeous! A much more mellow, rounded rumble than the sharp bark of the Ovals and the Rineharts. However, on my 110 CUSE 2, they are much louder than they were on the 103"! (The same friend has a CUSE2 with them on too). However, still that rounded, mellow, rumble, as opposed to the sharp, monotone bark of the Ovals and the Rineharts, but not quite so nice as they were on the 103".
So, I think more than just personal taste (though that's the biggest part, I guess!) but the fact that the same mufflers can sound different on different sizes of motor....
Jim