I find the discussion here a bit at cross purposes, and I mean no offense. It doesn't make any sense, as great as 320Max is, to be on a par with a TOTL desktop system, purely on real estate comparison, which allows for different circuitry. That's even with Ibasso's innovation being no small feat. So if you want a TOTL desktop system sound, you get a TOTL desktop system. I'm not maintaining that the distance is "miles apart", but it makes sense that there must be some. On the other hand, some people in here are satisfied with DX300 Amp11. I'm not saying they shouldn't, that's totally subjective, but having owned one of these, they are definitely not on the same league as the DX320Max, and it's plain for one to hear. Are the gains linear (i.e. triple the price gives triple a sound improvement)? Don't know, wouldn't think so tbh. They are clear and undeniable gains, however. But here, we're comparing portable (transportable for some) DAPs, which have a specific place in one's life and activities. And amongst portable/transportable DAPs at present nothing really bests DX320Max (although I must allow that some other DAPs could be on the same level, as I've only owned Ibasso DAPs to date). So, in my mind, you are not getting a DX320Max to substitute for your need for a TOTL desktop system. If that's what you need, you simply get a TOTL desktop system, if you can afford it. If you are satisfied with a portable DAP that is clearly on a lower level than DX320Max, e.g., cos you can always sit at home and marvel at the sound of your TOTL desktop system, then that's you sorted, no problem. If, on the other hand, you want the best in portable (whether you already have the best in desktop or not), you clearly don't want DX300 Amp11 (and you probably want a DX320Max or something similar).