As I've said earlier in the thread, comparing any DAP to desktop setups is a bit like comparing apples to oranges. Both fruits, true, you can say of both whether they're sweet or sour, ripe or green, etc., but each have genetic differences that render further comparison a moot point. Expensive desktop will, typically (for there are exceptions), sound a bit (or even a lot) better. But you can't move around, travel, etc., with any desktop system.
Now, turning to the 320Max, one thing I'd say it definitely doesn't lack is weight note. It's dense on each note, while being transparent and clear at the same time. Not warm, mind you, but not "tinny" either (or what some people might call heavily analytical). You are right to want to compare it to other high-end DAPS (and as I don't own any of these, I can't comment), but I doubt a £5-10k desktop system will ever sound inferior.