I love this top. Dry as a bone. I have a 17.5" neck and it didn't require any cutting of the gasket just a little stretching. Pricey but worth it and mobility is great and fabric is as breathable as advertised.
The Immersion Research X Jacket is the best dry top IR has to offer. This is a tough four-season jacket that's similar to the IR Comp LX, but with some major upgrades. All of the major body seams are glued and taped instead of stitched. This allows for zero seam bulk under the seam tape (especially at cross-seams), thereby creating 100% contact between seam tape and garment. This jacket is the direct result of over 5 years of refinement. Limited quantity available.