Pretty much the same answer as with the K701, I imagine: yes it will drive it, better than a weaker dap can, but not as well as a good amp will. It could be even more an issue with the 271, actually, since it really needs power to produce strong bass.
An SR-60 will easily pull ahead of a KSC-75 or PX100 with a passable amp and source, but the distance will be shorter straight out of a dap. Maybe a Cowon won't have any problem with it, though back when I had an SR-60 it sounded much better with a go-vibe than straight from a Cowon U2. Straight out of the U2, it was only a little better than my KSC-75, but with the amp, much fuller and more pleasing.
But why do you compare the gigantic and closed K271 to a small, open SR-60? Apples and oranges, and I'm sure that a little browsing around the site would show you a few options that would split this difference and meet your needs better than either. (though of course, you haven't mentioned what you need yet)