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It would seem to me that if Ibasso already has 500 units produced and on their way to Japan, they should have the final specification finalised. Why are they holding on to updating or releasing the final info? The only possibility is that the hardware is under production but the software is still not finalised.
They are under contract not to reveal detailed spec before the Japanese company did. I think the Japanese company is the one that commission iBasso for the DX100 development in the the first place.