Just received the M11 Plus today, currently going through burn in.
* Does seem to offer more of what the M11 Pro did - sounds a bit wider and the mids are a little less ethereal and more direct/lifelike - there's improvements here, I will just need to listen more to articulate better. First impression in general is: incredibly clean, grain free uber neutral reference sound; it's the german engineered car equivalent - there's no space for romance or art, it injects the raw files directly into my ears..
* Sounds close to my Apogee Element - i.e. reference but it also adds a little echo/smoothness in the mids and a touch more lower treble forwardness. The Element sounds a touch less processed and little better defined, and has more inner warmth to the sound giving a little more natural tone.
* It is a touch treble bright/forward - i'll leave it to burn in should help.. i think the M11 Pro was the same out of the box (it settled a bit after burn in, but not massively)
* When in USB dac mode it does have a lag similar to the Pro - i.e. it can't really be used for gaming or music production which is a real shame as I though this was resolved. This lag really needs to be in the 3-10ms range for this to be usable - i'm guessing only xmos chips can do this? although I think chord dacs only use FPGAs and they don't have this lag.
* Screen is better than the Pro - better viewing angles and seems better defined/sharper. I can see one small white burn spot, I hope it'll go away...
* Touch volume seems like a UX anitpattern - as I'm holding the DAP i accidentally slide on the volume constantly with my finger, so I turned off the touch aspect of it.
* Nice to have a more recent OS and larger screen - should be good for some newer apps/games on it.
Anyway, my main hope now is for it to settle down a little on that forwardness/brightness. Hmm ibasso dx300....