LarsHP
Headphoneus Supremus
I also was kind of surprised when the HM-901 was announced to have two DAC chips and then later the AK120 came up with two chips. But I have read good technical explanations and also people hear improvement in sound (in the A&K case) going from one to two DAC chips. While marketing is an important part in many markets, I think Head-Fi nerds and pro reviewers who specializes in portable audio and headphones are hard to fool. They use their ears, knowledge and compare to other quality gear they have and make their assessment of the DAP accordingly.