you guys are very technical on your research, but honestly I understand some of it but not all, but all I know is when I plug headphones into the DInc, to me, it sounds like a poor excuse for a mp3 player, and I'm comparing that to my iPod touch, which sounds awesome, I use the same music and same headphones and the iPod sounds 100x better.
If you think your iPod Touch sounds "awesome", get yourself a Cowon S9 or J3, plug in some good cans, and let me know what you think.
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