Caveat: I was in a bar and missed pieces of the audio in the first half.
But my opinion is that Romney landed the early punches in the debate cycle.
Most telling was that when the audio was out in the bar, Obama looked extremely uncomfortable. It didn't look like he wanted to be there. Wasn't so noticeable when audio was on.
MR was not afraid to go on the attack, and Obama was hesitant to respond. More plans aren't acceptable when you've had the job for three years.
I would say that Romney came out the clear winner and probably moved a lot of undecides to his corner.