It's going to be harder to tell the difference between a Fiio, an O2, and a Beta22 with low end headphones. However, with the very best headphones and a good source (say, the LCD-3 headphones) it is obvious that the O2 is very close in performance to my Beta22 - a frightening reality, but the truth. It is an amazing value and has really no flaws. Head-fi may never take it all the way seriously (unless it was stuck inside a giant case and given a $1500 price tag) since it's "low end" but I know my amps and I know where the O2 fits in, and it's way too good for anybody here to ignore.
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