That's a great suggestion Jalo. I'd love to get the opinion of someone who can make that comparison. I strongly suspect the DAC in a HiFiMan will easily outperform a $230.00 device that has the additional build cost of two electret condensor mics, mic preamps, and other recording-related circuitry.
The PCM-M10 is a recorder first and a player as a feature of convenience while in the field, but I sure do like the way mine sounds.
By the way, here's the best review I've read to date on the PCM-M10 (as a recorder, not as a player, but there's a lot of information in this review, sample files, and links to other reviews.)