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Siding with the enemy!!!????, the DX100 processor is slower than the SONY's....
Hahah I was never on the side of Sony =)
After owning my A860s for more than a month, I find that it generally works well for some iems/headphones but not so for the others (at least, not those that I own).
It could be the high output impedance that cause the FR to be non-linear on my iems/headphone. I had the same problem on my Sony X1061. I went back to iPod and realized how flat and balanced they are generally across the frequency when compared against the Sony.
This flaw of the A860s is not obvious at the time of initial use because it tends to sound good and gloss over its imperfection. But after prolonged usage, it becomes obvious.
I don't expect the Z-series walkman to be leagues and leagues ahead of the A860s series because they basically employed the same technology. It is reported that the output impedance on the Z-series is 16ohms.
PS: It should be noted that I am a very demanding person in the area of SQ though