So let’s jump to $300, with the FLC8S (Review HERE). This race is significantly closer. Using the filters Red, Black, and Gunmetal, the tuning is not far off, though FLC is a little warmer, with more mid-bass to thicken the mids. As a result, FLC8S presents a slightly fuller, warmer sound. Clarity and transparency goes to IT01, with FLC not far behind. iBasso also takes it in detail retrieval, resolution, and separation. FLC’s treble, on the other hand, is a bit more refined. IT01 turns the tables again with bass, delivering better texture, speed, and resolution. Vocals are great on both, though IT01 renders bigger and more vivid. Finally, soundstage: IT01 creates a gander venue, no question.
I will not argue with you on this since everyone is entilted to his own opinion. If you like it01 more then that's your opinion and i respect that. But what it01 or even it04 does not have is tuning options. On top of that you are fixed with the v shaped sound on it01 so let's say after 6 months you get bored of that then that's it. I keep changing the sound of my flc8s by trying various tips and filter combinations every few months.
According to crinacle's ranking it01 has a v shaped signature with a grade C and FLC8s got B. Now those who like the v shaped sound more will obviously say that they like it better then FLC's since it's their preffered signature after all like that reviewer on theheadphonelist you have quoted. I trust crinacle rankings more then some random reviews outside of head fi.