I've got a Moto Whisper paired to the S and Note4, a set of LG Tones+ to both and a Gear Circle as well.
The Whisper is on par with the Note4 for calls, about the same on both for music ,not great but it's not really meant for music anyway.
The Tones are better on the phone because of the music player I use has an equalizer and gain control. For calls it's about the same on both.
The Circle sound much better for music on the phone , lack of volume being the biggest difference when using on the watch but I actually prefer their sound on the S for phone calls because they are a bit more bassy, giving the person I'm talking to more punch to their voice in louder environments.
All 3 are acceptable to me when used standalone.