It can be said both ways
So! Is it an Upgrade ? Or is it just being different ?
From a manufacturer point of view, for obvious reason, it is just being different. This is a status of “neither deny nor confirm” the question with answer. However, it would satisfy both the one who doesn’t get it and don’t agree with it, also whoever that do
From my experiences and point of view, everything will effect the sound, even Chassis as a materials will change the sound, cables do change the sound, capacitors do change the sound….resistors….etc…everything, period.
So, when you combined both of those listed point of views. You may still be confused. But allow me to say this, a properly done modification may be different, and side grade rather than an upgrade, but it can not be a degrade in comparison!!! Therefore, I would think that as a manufacturer, Ibasso will have to stick with that final mark. That will mean that if a Titanium is sitting next to a SS, the sound will be different. But for better or being different ? That is all depend on the end user