Probably not lower than 32. 50ish or more would be better. Spiralear se5, Heir Tzar 90 etc. Here's a review vs the HM-801. http://www.headfonia.com/altmann-micro-machines-tera-player-review/2/ he calls it about a draw but it sounds like his personal preference is the Tera. 901>801 but these things also get into personal preference.
I so happen to have chances speaking with the headfonia owner mike , he does have a certain liking to the 801, but he also said that if he have the money he would actually buy the tera player , the tera player is also highly praised by the people who gathers in the store