Sony A865 or Cowon J3?

My Sony X series has just broken and I heard the new Sony A865 is supposed to be slightly better in terms of sound quality with the new S Master MX amp.  My question though is whether it is better or equal to the SQ of a Cowon player?  I was impressed with the X compared to iPod but still wouldn't say the sound was perfect although I never got fatigue with the Sony and could listen for hours on end no problem.  I have a pair of Shure SE535s so the sound is very important to me above all other features. Perhaps the SQ between the Sony high end player and Cowon is more subjective but I'd be very interested to hear from someone who owns both. Thanks

Thanks, it's good to know that the sound from the new Sony might be better if anything than the X series.  Will try and find somewhere where I can listen to a Cowon and see what I think.  I take it your verdict though is that there is probably not much in it?  I heard the Cowon BBE is supposed to be good for improving compressed files, but I found myself turning off all the X series enhancements apart from the EQ as they seemed to make the sound less detailed through my Shure SE535s.  Maybe I am looking for perfection too much in a portable!  I plugged my Shures into an old 80s era Pioneer amp linked to 80s average record player and the sound was incredible, as close to live as I've ever heard and huge soundstage, seperation of voices, bass, instruments etc.  I think at the time they put decent headphone amps into these amps units which would easily drive any headphone.  I suppose unrealistically I am looking for something like this in my PMP, if I could afford a good portable headphone amp then I would just get that and hook up to an ipod....