I guess it's possible. I mean i know certain $50,000 cars that are as good and even better than some $100,000 ones, law of diminishing returns and all that.
I'll demo both, my music store has both and they have the Astell&Kern ones too, but they're too expensive, and many accuse the Astell&Kern tone of being warm, which i definitely don't like, i prefer dead on neutral. Would you say the X3 2nd gen has any warmth? I hope not, i prefer a DAC to be 'neutral' even ever so slightly cold, because many songs are already warm anyway.