I just A/Bed a bit. See picture for the setup.
I used a Beyerdynamic DT770 Limited Edition 32 Ohm, Sennheiser Momentum over ear, Beyerdynamic T90.
Put the same songs on both players, matched the volume. No EQ, DX50 (1.2.8) on middle gain, X3 (3.0) on low gain.
I started the songs on the same time, so I could just turn the knob on my Fiio Headphone output switcher (HS2) to seamlessly switch between the two sources.
Result:
Soundstage - no difference between the two
Highs - bit more present on the DX50
Mids - both nice and present
Lows - slight, very slight advantage for the X3, much less than I expected.
So the DX50 is a tiny bit less present in the lows. I honestly didn't expect the differences to be that small. Before I had the headphone switcher, I re-plugged the headphones and the additional time plugging and re-plugging made all the difference in my ears. Much more "perceived" difference. Realtime switching with properly matched volumes showed me that these two sound very similar. I really had to concentrate hard to hear any difference in the beginning, then some specific areas in songs became clearer.
Result for me:
whichever you buy, you won't be disappointed. With a headphone that needs lots of power to awaken the bass (T90) however, you will be happier with the X3.
Then I connected my Bravo Ocean and the Bottlehead Crack to the T90 and boom, there was bass a plenty (but that's another story).
I can only recommend a setup where you can play for both sources/DACs/amps simultaneously and in realtime between them. It makes a lot of difference, as your memory (even short term) is otherwise playing tricks on you....
Cheers,
K