I just came from Audio46 in Manhattan. They have a SE200 open box for demo. I own and use the 1000M every day, this is the second time I've owned it. I owned the SE100 twice, I owned the SPK2000cu, the sr-25, and the sr-15 and the A&K Jr (great dap). Someone somewhere on the forums or maybe Facebook claimed the SE200 sounded better than the sp1000M. The SE200 is not even in the same class and I hated it. It sounds like they boosted the mids and the bass to make it sound more 'dynamic'; then rolled off the treble to 2 different degrees to claim one dac was for 'jazz and classical', or something. The tuning is NOT sophisticated nor subtle at all, and it came across as rather ham-fisted and rushed. The SP1000's smooth, neutral, yet detailed tuning is sophisticated and nuanced. The sp1000M is a TOTL dap that utterly outclasses the SE200 (as to be expected considering the price brackets). However, I don't feel the SE200 is worth $1,700 by a long shot, I would choose the SE100 in a second. One thing, tho, it IS an absolutely gorgeous unit, it is truly stunning. This is IMHO.
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