The AK240 as a stand alone is excellent player and always with me on the go. The Hugo is very synergistic with the AK240 and unfortunately hav not compared other to it but I would say it would still be excellent because the Hugo dac is doing 95 percent of the work.
I think that's a point many miss when questioning pairing with the Hugo. Many use with and without depending on the circumstances.
I also believe there are (small) differences with different DAPs.