Thanks, my question was concerned with specifications only; whether the HTC One X has a similarly specified DAC or not. I see that the HTC One X has the words 'Beats Audio' emblazoned on the rear so hopefully this 'enhancement' can be disabled. The audio quality of the S2 has been hindered by the Yamaha DAC which (on my S2 at least) causes a faint hiss when used with IE80 or M-80 headphones. This doesn't occur on my iPod Touch 4.
I don't know what the HTC one has but the s3 has a wolfson, which is like the s1, better than the s2's SQ - that was one of the reasons why i never got the s2.