The X3 has a Wolfson WM8470 24-bit/192khz DAC. It sounds incredible, honestly. Through the headphone out and from LO. Very close to the DAC in your Cambridge Audio DacMagic 100. I believe it's just a step down, but it's portable also!
And the E11 is just an amp with no DAC, so if it sounded bad then you might want to consider your source or check your gain settings?. I found that the E11 with iPod or any other DAP provided a pleasant experience. But to each their own.
But I stand by my X3. I love it. When paired with my FiiO E12, my HD600's absolutely sing. Loud and clear!
Edited by Skolar311 - 12/13/13 at 10:42am