[Clincher09]

I'm going to have to get a new phone soon, and what it really comes down to is which sounds better, the Galaxy S3 or S4 (if they're the same) or the HTC One?

 

[omastic]

I have not heard the S3 or S4, but the HTC One with poweramp sounds pretty incredible to my ears with lots of driving power. It is definitely much better than the S2 (which I had before).

 

[Baroninkjet]

A month or two back, I would have spoken highly of the my I9300 GS3 w/Wolfson DAC. But after weeks of fighting freezing and spontaneous rebooting due to a defect (which Samsung won't fix on units not under warranty, out of country), I would not recommend Samsung to anyone. And I have had lots of their stuff in the past. 
 
I am going to check out the new LG G2 today.