Not sure if I am on right track here but for me they seem to be looking at this like Ibasso. They have AK100/120. Very similar design and build. 120 a little bigger and more specs. Everyone thought the next itiration would be the AK140. With the Wolfson 8741 dual and maybe balanced and some of Vinnies mode etc. But no, they come out with a complete redesign, larger unit different DACS etc and it is the AK240 at a much higher price.
Now quiet a few will sell but people then have choice of little brother also. Then in 6 months they will bring out the AK140 or AK160 with the dual Wolfson 8741 and blanced with Titan internl storage and the regular 2 x microsd. Cost will be inbetween 120 and 240.
Now the AK240 owners probably will not bother but the AK100/120 owners that theym,issed with the AK240 now have an upgrade option. Like DX100. Then DX50. and next DX90!
Just my thought......