I had the s:flo2 (actually 2) rocco P and clip and fuze and others all at the same time, while the s:flo was the best sounding i found nothing that would lead me to think the P was better than the others especially the clip which has a flat response at 10-20 khz. Other than one maybe have a preferance for that sound sig, it also hissed, so to me they are just way way over priced for what you are getting the clip hisses with almost nothing at an audible level.
Just behind the s:flo i would have had the cube c30 very slightly, but ultimatley as im sure you know from use the s:flo2 firmware was simply diabolical. C3 so far is the best I have found sq wise its enjoyable and i dont get any hiss on well recorded songs etc
Im serious though if that player (the 3rd) is still as hissy as i fear it might sound I will be going all guns blazing lol for over $400 either a company should not release that or im calling shenanigans
the studio which i had before the trade was an absolute shambles of hiss and how anyone put up with that was unbelievable.