Ah AK, always the center of controversy...
AK100 with its crazy output impedance...
AK120 with its not-as-crazy-but-still-"bad" output impedance
AK240 with its look/feel/price
AK500 with its PRICE
And now the AK380 with its pricing...
They must really like being talked about
They are lifestyle products most ideally for people who have houses so full of art and arty stuff down to DeLonghi Toasters in the kitchen. An AK500N fits right in. The AK380 (and the 240 arguably as well) makes the most sense if you use the full range of features and have it as a main, or part of a main system. Otherwise you'd just use your phone with your choice of (trans)portable DAC/amp of choice for far less. But this is Head-Fi and we're nuts.
By the way, Anakchan uses the DSD 5.6 upsampling in Onkyo HF Player with his Flow. That makes a considerable difference. It isn't nearly as nice just with straight 44.1.