I had the SAM and upgraded to the SAM-HO. I strongly recommend the HO if you are going with Omega. While everything else in my system has changed over time, I have kept the Omegas going on 8 years now (from the initial SAM purchase). The HO has greater sensitivity, greater bass, and fuller sound with more ease. I've not heard the Pearl's but they do have positive reviews. Totally different approach with smaller driver but augmented with transmission line design. Also twice the price.
....Pete