I absolutely love my Hugo and I think it's the best portable available today. I don't understand why it's constantly being compared to AK240 and Oppo though.
Personally I think Hugo should be compared to other DAC and beat the hell out of everything else!
The fact is Hugo doesn't play files nor any optical disc and can't possibly sound better than even the cheapest bluray player.
I understand your point of view, and you are correct. They are totally different products.
But to me that comparison is important.
If the AK240 would give me a better music experience that an iDevice + Hugo, I would have considered to go for the AK240 for a music playing device. But of course there are a lot of other things to consider as well.
(As for the Oppo, I would just guess that some people has it as an reference sound.)