they use completely different chips, also the ak120s are a portable dap it isn't even close to the invicta, but will perform very well for a portable dap probably somewhere in the 700-800$ range of desktop dacs.
These are two very different products. The advantage of the ak120s is that they are basically iPods with Wolfson DACs. If what you need is a portable HiFi version of an iPod and an optical DAC, then it would be the product for you... if not for the fact the second Wolfson DAC they stuck in it is kinda pointless. It has a 1/8th trs out and one DAC per channel. That's like putting two motors into an otherwise conventionally designed racecar. If it had a mini xlr out like the akg 702 headphones have as ins, then you could justify the price. The headphones I'm talking about have mini xlr to trs quarter inch and mini trs come standard, but one can order mini xlr to xlr wires for them and there are amps just for that.
The ak100 performs just the same as the ak120 at half the price. The mini trs out just turns the second dac into a stupid gimick and makes the thing too big to fit in your pocket, which was the entire point to start with.
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