I can't imagine that the dx240 with either amp can top the dx300 with the amp12. Maybe the dx240 can come close but is not supposed to beat the bigger brother. As i mentioned before, the dx312 defeated the a&k sp1000m in my own ranking (the a&k was slightly better in timbre, having bit deeper sound sig- not deeper stage). The dx312 is my first dap which can actually come close to the experience of listening the music live. The sound is naturally opened and the impression of listening to the headphones disappears very very often. If the size doesn't play the role for you, you will be probably happier with the dx300. Even the amp 11.2 which will be your stock, will blow your mind with the stage width.