I believe the way they are positioning is that 300 is still the uncompromised TOTL - excluding the MAX series - (multiple batteries, latest amp iteration, larger) and 240 being the "compact" successor to 220 (single battery, newer but compact amp, compact/portable size).I'm still trying to figure out what Ibasso was going for with the 240. Is it supposed to be the upgrade path for 220 owners so that they can use the amp modules? Whereas the 300 is it's own separate thing? I'm just thinking that the 240 is too close in price to the 300 if the 300 is supposed to be their TOTL dap. The 240 and 300 are both obvious upgrades to the 220 in regard to features, UI, operation and battery life. But in terms of sound, is 300 supposed to be better than 240 such that 300 is their TOTL? Or are they both considered TOTL but for two different types of people, namely those who have the old style amp modules and those who don't?
Or maybe I'm just overthinking it ...
There's an interesting 3-way review post here (use your favorite translator) that basically suggests sound quality order 220 << 240 < 300.
https://www.torachanblog.com/2021/10/ibasso-dx220-dx240-dx300.html
Sure there's an individual preference at play here for tonality but architecturally 300 is clearly the most sophisticated. Can't go by price alone since iBasso packs a lot for its price...