The high asking price for the AK120 could be an indication of the popularity and success of the AK100 globally.
iRiver or any maker of electronics would not have the confidence to ask for such a price, if they know the product cannot sell.
What's important, at least for some of us, is whether the AK120 has that much more improvement overall than the AK100, to justify the additional price.
With the DX100 and HM-901, the difference in price is USD 829 versus USD 999. That's USD 170 difference between a single and dual sabre dac player.
Not to mention many other hardware differences and/or improvement.
For AK100 and AK120, the difference in price is EURO 699 versus EURO 1,299. That's a huge EURO 600 difference for cheaper DACs (compared to Sabre).
As good as the AK120 may sound, most audiophiles would probably spend that money elsewhere to enhance their listening experience. That is unless iRiver can prove us all wrong.