I have mixed feelings about the Tama BSQ10S Soft Sound Beater. Yes, it works as advertised. Yes, it reduces dramatically the sound volume, although the feeling is not quite the same as of a normal beater (you don't feel well the attack, so it has less precision than a normal beater). So, in principle, it is as advertised, which is good, no?
The problem is that it is just a piece of shower sponge sloppily glued on a plastic board, and Tama charges 32 EUR for that. It is not only expensive, it is outrageously expensive. If you have an old beater at hand, you can build the same for less than 3 EUR, a tenth of the price, and it will work the same.
Thus, congratulations for the successful product, and shame on the price charged for it!
