E17 is the better dac/amp. That's why it cost more. Not sure what you are were looking for here, unless you were guessing that maybe the E17 is overpriced and should cost less???
You might want to research in this thread: http://www.head-fi.org/t/587912/fiio-e17-alpen-first-impression-final-thought
Over 400 pages of discussion about the E17
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