I did not say that the CAL! was an upgrade over the earlier Denon, but a slightly improved clone.
I guess you can argue the rest of the point with Tyll, who says:
"It's obvious from the look and measurements that the Denon AH-D1001 and Creative Aurvana Live! are definitely variations of the same product. But measurements and listening also show different, and markedly improved performance, with the CAL!."
Ive seen his review and Graphs (Here we go again with the graphs), He also reviewed them years apart. I have them both right here. And can tell you the Cal is not an improvement or a clone as you say.
The Cal bottom line in an easier way to say sounds muddier from top to bottom. That's the easiest way compare them. The Denon is Crisp and clean, It's like the Cal needs to take a bath because it has a more dirty sound.
And don't go by graphs.
No two result are the exact same.