Pardon, which daps from fiio and dx300. Compete with sp2000?The price might also not be a good indication, maybe they recalibrate their offerings to compete with the pretty well received models from iBasso, Fiio and others.
Depending on the market conditions they can go for lower number of devices sold at high margins or higher number of device sold at lower margins. The goal is always to maximise profit.
Oh you probably mean m17 and 300max. Id say they are different category though