I own only DX260 but not DX180, but I did do extensive research before pulling the trigger, and based on all the reviews/comments read so far I would say it is not extremely hard to decide between these two 'in my opinion':
- If you are looking for one DAP which you can carry around and sounds good, and would like to have the best price performance ratio, then DX180 is probably the one to go.
- DX260 should have more detail than DX180 but some said it is less accommodating, i.e. for poor recordings DX180 could sound "better", which is quite reasonable. To be honest, this is true for most, if not all, entry level DAPs, because they are supposed to sound good for most variety of music in most situations.
- As one of the reviewer pointed out, DX260 is a kind of diminishing return when comparing with DX180, i.e. it won't sound 'better' for the percentage of price delta.
- Another consideration is how much power do you need. For DX260, I was surprised to find that it can drive my Hifiman Arya Stealth pretty well. However, if you are mainly IEM users, DX180's power should be more than enough.
- For me, there is another consideration to choose DX260. To be honest, DX260 is not my end game, but I want to have a transport with very good DAC so that I can upgrade by adding external amplifier in future. DX260 seems to be one of the best options because of its excellent resolution, low noise and relatively neutral sound (but not boring at all, still fun to listen itself). I found that it is easier for me to get target sound profile by adjusting the "downstream" component (e.g. amp, IEM, cables) and the transport/DAC simply performs its best to give the most accurate & precise digital to analog conversion. From my experience, those more expensive DAPs could sound "better" but most of them have its own sound characteristic, i.e. they are not neutral.