I disagree. There are indeed differences between phones, and if one can hear a difference in details, and another cant, then the only conclusion is 1) the phones are lacking or 2) his ears need help. Most of us, would probably fall into the former. I have difference phones, some of which are way more technical in the details it can extract from the song; every stutter, badly mastered bits comes out in its full glory, while some phones just gloss over it.
None the less, I do agree that both players are indeed fantastic DAPS, and if you are happy with that, then that is all that matters. But, to say everyone is perfectly entitled to his opinion, is the same as saying that some people are entitled to thinking that the vaccines cause autism. No one should be allowed to sprout misinformation due to a set of results or circumstances which have an entirely different reason without being corrected. Case in point, I have a friend who owns a 240, another who owns a 240SS (now modded by Musashi Tech), and I personally have owned both the 380 black and the CU. We didnt just, 'A-B' each others' player; we actually had to rely on each others players for extended periods of time as our main DAPs as we, in turn, found ourselves playerless at different point of times due to a set of rather amusing situations. That said, we each settled on our player for different reasons, but we all agree that the 380 is the most technically proficient (but lacks bass depth), the CU slightly more coloured, the SS (nice bass extension yet maintains a airy treble, and my friend is a bass player), and the 240 being the most balanced in its price to performance (friend is a student).
Between the 3 players, you gain some, and you lose some. Choose what you want.
