It is the most controversial thread I read. No one player gets majority, but I learned that poweramp perhaps is the worst sounding player. It isn't surprise since fancy wrapping things usually tell about emptiness inside.
I would suggest people specify what kind of music and which formats they listen to most. Telephone model and headphones make sense too. For example I found my player and I listen to mostly to vinyl rips in 24/192. My phone is also very old, it is Nexus One, however when I compare quality from phone and stationary 24/192 DAC amplifier, I can conclude that although phone doesn't provide same quality, it is still good to listen at work or on road.
Since I found a player I like, I stopped trying others since it is waste of time.