One opinion is that measures don't matter much and that the HM-801, despite its obvious flaws sounds really good, this could be true, the measures taken that is to say THD+N and crosstalk are not spectacular but good enough to make the HM-801 pretty transparent. The drop at high frequencies, considering the human ear is inaudible to most people. In short the measures don't say much about how the HM-801 is supposed to sound. That said, the ergonomics are miles behind an ipod or a Cown S9, the autonomy is dreadful and except in quites environments, ie. not in transports even with good iems, I doubt any difference could be heard. To ne it performs badly for DAP compared to an ipod. As a dedicated source, there are other devices which sound just as good and measure much better, with better ergonomics as well.