I beg to differ, they do sound good depending on your setup however since I switched to a digital cable they sound all distorted. One of my favourite songs I can't listen to now unless I replicate it in the 16 bit counterpart is a remix so not easy to do. On the PC everything still sounds fine and jolly but it is just how the X3II processes the audio files. I have some it can't decode at all, some that decode in slow motion, and the rest sound a little distorted. The 16 bit files just seem distant, not much bass. The 24 bit files are a bit closer, still not much vividness to the track. They're a lot brighter with the digital cable which is great, but is not a worth while compromise. I mainly just use my laptop for this reason. I'm not out of the house for that long so I could just leave it turned on in my bag, charge it between coffee shops or w.e I'm going and it is fine.
The computer puts you right there, is bright, vivid, beautiful details and can still deliver the punch with a wide soundstage without any filters, enhancements, equalisers or w.e