My personal perspective.
Having heard ALL the TOTL daps, AK SP3000, AK. SE300, Hiby RS8, Cayin N8ii and Shanling M9, none have convinced me enough to pay their asking price. And these daps, I’ve auditioned a few occasions, just to grasp their character and with many high res music of various genre. Despite multiple auditions, I walked away, less and less convinced they were worth their high price tag in 2023. As the sonic improvements were minimal, if not a change of presentation without any real improvement from their previous flagship iterations.
With the ibasso DX320 Max Ti, I sat down, plugged my usual music library used on all those flagship daps mention above.
Before the 5th track of my test tracks finished, I took out my wallet, passed the card to the shop staff, and asked that I not be disturbed further. Walked out the store, an extremely satisfied customer. The most expensive purchase ever made in this hobby. Utterly satisfied. The price tag didn’t even register in the head. Still doesn’t.
That was how shockingly good the DX320 Max Ti was to me. And still is.
Of course, everyone’s mileage will vary.