I'll sound like a stuck-up snob but come on - you are playing MP3 on your "high resolution" DAP and want us to believe that PFE232 and SHE3590 sound the same? I'm not saying that you're lying or anything, it's just that you should use the full potential of the player (in this case play the original 24/96 files) and then compare these two. Who knows, the Phillips might sound even better, but at least that way, there'll be less "IFs"
Also - mp3 isn't cool man, not in this community
I agree I hate mp3 too and it is absolutely not cool no matter even if the bitrate is 320kbps. But I dont have everything as FLAC, which is the best format currently, and even if I have, I usually convert it to ALAC since I use iDevices + DD Socket 1. And mp3 is unavoidable nothing could overthrow it mpc and ogg tried but failed to be mainstream, I tried both but felt mp3 is safe bet when you want to sync to iDevices.