AK house sound is very sterile and clinical. They focused on separation, layering, and very fast transient responses. Completely take out timbre density or extensions and or liquidity. IMO/IME, AK is very stereo and fidelity in performances, where as Ibasso is similar, but compromises some of the separations/layering for more timbres density, extensions and liquidity, hence a compromises in soundstage as well in comparison, but you get more emotions and engaging feelings with Ibasso
IMO, Ibasso hits the sweet spots for both the clinical and references with not so boring but realistic performances in house sound.
However, the latest Dx300 is a different beast that aimed toward both layering, separations, staging, with a very focused liquidity and density. The Dx300 is aimed toward realism, which can be witnessed over the modules that got released, 11-11.2-12! However, due to this focuses, the Dx300 is very hard to bring to a sweet spots, and many people may find the Dx300 has too much warmth/bass/Sub bass, which doesn’t surprise me as I am one of those in the earlier stage.
In conclusion, if you are a tuner and tinkerer, Trading density, liquidity for faster transients and more separations/staging isn’t a hard thing to do. However, until which point and from what gears as a references that you can deem it to be balanced between Fidelity, Stereos, and Realism ? To me, Ibasso always has a better realism and engaging performances while being more friendly to the pockets than AK….Ibasso has always won IMO. Except, if you love that special AK house sound, then it is AK alone.
With all due respect, I can also tune Ibasso Amp modules to trade everything for that AK stereo like performances….but it isn’t my cups of tea….lol