Originally Posted by Starstreet
There was a test between different reflection filters in a german studio magazine.
They said, that the more expensive systems add a combfilter effect to your recording. The best sounding systems were the cheapest ones, because they were neutral to the sound. But those systems didn't change anything.
Better stay away from reflection filters. They destroy your recording and have absolut minimal effect.
There is a trade off when using it. As far as mic placement goes, too far out from the filter, and you don't block out enough ambience for it to be worth using. Too far into the filter, and you will have to deal with comb-filtering to a certain degree. I still use a SE filter on gigs I do in studios with treated booths/live rooms, because I like working with really dry vocal recordings. I've never had a serious problem with comb-filtering because I don't put the mic too far back into the filter. I found a sweet spot that works for me.
I feel filters like that one work best within studio environments. Guys using them at home will be more tempted to put the mic too far back for a dryer sound.