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Hope it's not to late to update this. Just got it in today (I will be reviewing it at HFN). It is a very good sounding player. I've only had it behind some of my favourite 16 and 24 bit files for about an hour. The non-user EQ presets are awful, but the SRC re-sampler is interesting. I've not really spent enough time to suss things properly, but dear me, bass just bubbles out of nowhere when sampled up to 192 over the source's 88kHz. I'm enjoying 24/88 Daft Punk right now. Very much.
Seems to have very good resolution behind the Noble Audio K10, though background noise is evident. It's not a lot of background noise, but more than I had expected. The X5/X3 have less. Ditto DX90 and AK100. But this player sounds better than the AK100 stock. It really does seem to have a good balance of low-mid detailed sound and good resolution.
Background noise is combination of high output power and impedance. It's more noticeable with sensitive headphones. If you check my AP100 review, specifically an updated post with Penonaudio accessories I received with it (http://www.head-fi.org/t/721487/review-of-hidizs-ap100-portable-hifi-music-player/135#post_10701152) - I would highly recommend 75 ohm impedance adapter if you want to silence the noise floor. Btw, are you planning to post your review on Head-Fi or somewhere else? Not sure about "HFN" reference.