I have a lot of respect for iBasso, as in my opinion the DX100 was the first true audiophile DAP, and was my first at least. Despite its defects, it was an incredible machine, and worth every penny in my opinion. The matter of value is up for debate in any case. Boutique DAPs will always be more expensive than those of big brand due to lower volumes. Some companies have great value like Fiio or iBasso, some other company are in my opinion quite fair (Lotoo, Cowon, etc.) without being a bargain either. Then comes AK, and more recently Sony with the W1Z. Then it is just a matter of opinion. I think AK are almost crooks, because even if AK develop beautiful and mouth watering DAPs, they have ALWAYS been underwhelming soundwise to me, until the AK380. And even the AK380 needs an amp to shine!
The WM1Z on the other hand, while being ridiculously expensive, has, in my opinion, no flaw except weigth. It sounds beautiful, has a great stable UI, large capacity, and tremendous power WITHOUT heating up and with a huge battery life. NO OTHER DAP has this combo, but I grant it, the price difference with the WM1A is a bit of a luxury...but that is exactly what it is, you buy a WM1A like you would buy a Vuitton bag vs. a Coach bag (WM1A).
In conclusion to me, there are different categories : low, mid, high, crooks and luxury. Difference between crooks and luxury is a personal judgement, but it is mine.
As for trolly troll, I would not bother too much...some people just want to watch the world thread burn.