Play ranking time,
7. Walkman Z
8. Sony X / Cowon J3
Price points aside,
In my listening, despite DX50 's amazing SQ, there are clearly some spots in them.
While DX50 has more power output over AK120, the details and micro-details are clearly better on the AK120.
There's also more refinement in AK120 SQ over DX50.