I've read the comparisons on these two players, but I have them both so I will give my quick opinion.
I Rockboxed both players with the most current releases and set the EQ's exactly the same. I set the Stereo Width at 200%. I set the Precut at -2db.
I didn't use any meters, benchmarks, or magic fairy dust. I used my ears to hear what they sound like.
I started with the Axel F. theme song, LOL. I don't care what is said...I really like this song for sound tests. I sync'd the players and switched back and forth several times. I listened to the same song over and over tweaking EQ, volume, cuts, filters. After Axel F, I played some Plastikman, The Spacemen, Thousand Foot Krutch, Genesis, Tobymac, Galactic, and Enigma.
All things equal, the e200 is a little brighter. More clean mid range. The Clip+ has a deeper, richer bass, but seems muddier than the e270. Definitely more detail with the e270. The Clip+ will however play music louder before distorting. How loud does it need to be though, right? Both players will play to the limit of safe volume level on my Koss PortaPro's.
I feel like I can re-EQ the e270 to increase the bass enough to come close to the Clip+, but I cannot get the clip+ to sound as clean, clear, spacious, and "expensive" (for lack of better words) as the e270. I think the e270 gives me a sense of more headroom and a wider spacial effect or "soundstage maybe"? (excuse my noobletness)
I was happy with the Clip+ until I Rockboxed my old e270 and spend a little extra time tweaking it. Now I just don't think I'll be happy with the Clip+.
I may have to figure out a way to snag a Cowon now, seeing as they're supposed to be the Beezneez.
Again, sorry for my lack of analytical refinement. I'm a blue-coller dude that just thinks the old robust metal e270 sounds better than the little plastic Clip+









