I can only speak for my experience, there are experts in giving assessments on this regard. Kann is warmer that is true, a bit muddy on the lower end but it gives you a feeling of more body to the music. Opus#2 on is crystal clear on high and the stage is much wider than Kann, surprisingly that it does not sound thin. When bass in a music is strong, Opus#2 delivers it with strong bass. To me, Opus#2 is more analytical and accurate. I must say that I used Utopia on these two DAPs and both are pleasing to my ears except Opus#2 is more detailed and cool, your mileage will vary depend on the headphones you use. I actually like the sound signature of Opus#2 so I am biased. Maybe I should not review Opus#2 and Kann in a AK70 MKII thread but please forgive me.