exactly, the only time I compared is when I am curious about the portability VS tethering, and will it be worth it. I have to say that DAP and portables have come a long way. That, the 320M is the one to stand out the most for portability/pocketability while still having amazing performances for Fullsize.
The performances you can hear and witnessed for yourself. One of those reasons is pretty easy to understand, because the 320Max phones out have super low impedances, I can not find the official statement at the moment, but I think it is about less than 0.4 ohms or so. You dont typically see this output impedances on many desktop setups, lets alone other portables
While we are at it, I hear the next line up from Ibasso, the amplifier and DAC is supposed to have very low crosstalk, which offers much higher separations, and yield much better staging. We are talking about -130Db crosstalk or so.
I am sure some people may have caught the glimpse of Ifi and their mis-advertisements on their line ups, which doesnt measure anywhere near their marketing claims. However, Ibasso stated that they have always strived for real measurements. I dont have the personal measurements to back it up, but I believe/trust that Ibasso always do so