Very, very thanks!You might prefer the ibasso sound.. but it wasn't really for me - I'm very sensitive to glare or other digital traits like DSP etc, I could feel the ibasso was trying to do a natural/analogue and refined impression (with a bit of glare on top - like a feeling of smooth glow) and my sensitive ear just detected that a bit like fake DSP going on.. The Fiio M11 Plus just give it to me straight without a trace of digital artefacts or glare (still with a touch of composed politeness). The M11 Plus just sounds reference wide open/direct and honest, and the ibasso was trying to bring something more to the table but didnt quite get there for me.
I also didn't like the look of the ibasso - weird gold volume knob, and slanted side; i didn't quite understand the design language. The M11 Plus looked like a terminator cyborg next to it (cool)
Keep in mind this is only me testing side by side for 1 hour on one set of earphones (Sony IERM7). This is me being very critical - no doubt the ibasso is also very high performance and for some a TOTL dap worthy of consideration.
The only slight minus for the M11 plus is the feeling of slight restraint, as if some of the lower mids dynamics are slightly tapered (THX/feedback amps are know to do this a bit) - there is a sense of slightly restricted music flow, as if the Fiio is so concerned about controlling every aspect of neutrality it doesn't want to completely unleash. I felt the music flowed a little easier/smoother from the IBasso.
That was my impression when compare fiio vs mine Dx160.
Off course Dx300 must be a step forward.