I totally agree. I have both in my possession and they sound identical to my ears. I've spent some time and I couldn't pick out one from the other. Put it this way, I had my Ref 1 plugged in, listening, I'm in bed in the dark, and I grabbed the wrong player and tried changing tracks... only to realize I was plugged into the other player. That's how close they are!! I was missing the Rwak120b, but these are definitely worthy replacements. The UI alone makes it worth it. I also think these have a slightly blacker background. The Rwak120b definitely would get louder, but I can easily fix that by stacking my intruder to one of these... Not needed at all though.
I honestly couldn't tell someone to get the 120ii over the 100. I'm a novice, but have a few hours with both and they are one and the same. That being said, I'm probably still keeping the 120ii. Lol... I like the storage better, size, and weight.
I answered you earlier. 100 has a single dac, 64gb of storage internally, and is a little, very little less powerful.
120ii is stronger, 128gb internal memory, and dual dac. Sonically, to me, they are the same.