Full RMAA results here: http://rmaa.elektrokrishna.com/Comparisons/Archos%2032%20-%20Loads%20%28vs.%20Sansa%20Clip%2B%29.htm
The Archos 32 is fine with dynamic driver IEMs, craps out a bit with difficult multi-armature IEMs with crossovers (due to some output impedance), but has generally very nice measurements. In a volume-matched AB test I couldn't hear any audible difference compared to the Cowon J3 or Sansa Clip+. Crosstalk looks a bit high on the Archos, but I didn't hear any difference. Bass roll-off is lower than on Cowon or iriver players. Still, that's not audible anyways.
Frequency response:
Stereo crosstalk:
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