That would hardly be a fair comparison. Different classes, one is almost three times the price of the other. That can't be for nothing, sound-wise.
Why not? I haven't heard the sp2000 personally, but I am all for comparing devices based on their sonic quality regardless of prices, especially once we start talking about $1000+ devices. I sympathize with the "three times the prices, of course they should sound three times better" sentiment, but we should not be bounded by brand's marketing gimmicks and pricing, believing they are fair representations of sonic quality. I suggest you audition expensive DAPs before buying them if you can, no matter twice or three times the prices (or less).