|The SQ review is 100% base on my opinions. .... bla ... we have different ears .... bla bla
All the sound FXs, such as equalizer, noise cancelling, VPT, ... were disabled for both DAPs.
For the SQ review, .... I will focus on Bass, Mid and treble.
The DAP's specific differences might be exist, there will might be differences with his A847 and other's A847.
I also have the X1060, and I gave "A" grade/mark for it, and there are chances where I might be 'bias' toward to the X.
I also asked the Sony service center, and here, I published the 'official' reply from Sony.
Q: A840 series has 'improved' S-Master HW. Is the A840's hw is better in term of 'noise floor', or better in term of SQ ?
A: NW-A840 series S-Master amp, is THE SAME S-Master amp which is in the X1000 series.
But, I felt differently. Honestly, I thought there was no differences between both DAPs' SQ, but, as soon as I listened to A847, I felt differently. Now let's check it ...
From the official answer, "Both DAPs has the same amp", I though the differences was from the placebo effect. So I tried 2 cycles for 10 times, blind test, .... ... and, to me, it was not the placebo effect.
So, initialy, I sort/ranked them as A847>X1060, then how it may changed during or after the review.
The first difference is, the A847 SQ leaas toward brighter sound. This is the biggest differences when I did the blind test. I have the X1060 for half a year, and, I am not wrong about the X's treble.
NOTE : A847 has more treble than X1060
A847's details .... 'naunce'. much detail than the X's. But, NOT the bass details. I can said that, the treble is 'noisy' or 'irritating'. The detail is high, and there treble is 'stressed out'/exaggrated,and anything which is lower than mid, is hard to 'came out'/produce.
Note: A847 is brighter than the X
From the X1060's POV, X1060 has better bass, wider sound stage and smoother than the A847. The X1060 has better ambiance, and perfect for listening to life performance.
Each DAP has it's own pros and cons, I cannot ranked it. I am a person who love details, so I like to give 'A' for the one with better details, BUT, IMO, A847 sounded 'stressed', if I listened to it when I was exhausted or my ears were fatiged. ....
About the 'noise floor', I tested with my most sensitive earphones, the MDR-EX700SL, and both are SAME.
Both DAPs have pros and cons, at first impression, A847 has a better details, but, after listening to several sources, A847>X1060 is NOT correct. So, I am felt relieved
IMO, do not match the bright headphones with A847. Eventhough you love treble, but, tho sound will be fatiguing, and I not recommended it.
Finally, the stock A847 earphones, the MDR-NC033, seem to be not much better than the X1060's MDR-NC022.
The reviewer talked about the earphones.. which I don't want to comment, since most of us will use our own 'reference' headphones/earphones.