Hi,
At the core, the designs of the iCAN SE and Headphone Amplifier in the iDSD Micro are similar, but the precise implementation differs. Actually, the Headphone Amplifier in the iDSD micro is best described as derived from the original iCAN but adapted to limitations of less space AND limitations of battery power as found with the portable iDSD micro, but with extra power from higher voltage power rails.
Both use a circuit structure of Volume Control -> Voltage Amplification stage -> Power Buffer.
In the iCAN SE (and original iCAN) the Tubestate
1 discrete circuit handles the voltage amplification. In the iCAN SE we have further fine-tuned the Tubestate circuit as compared to the earlier iCAN. If there is enough power available to support Tubestate circuitry, it sounds warmer, more natural and yet more detailed than Op-Amps. By comparison, the voltage amplification stage in the iDSD micro is a TI Soundplus J-Fet Op-Amp. This is a very good part and you rarely find something at its level of performance in affordable gear, but it is an Op-Amp. The differnece between these two solutions to produce the voltage amplification is not 'night and day,' but it is there and it favours Tubestate.
Other than this core active element for voltage amplification, the iCAN SE (and previous iCAN) also differ by adding substantial extra Class A biasing to the output buffer. What Class A does is to reduce the so-called 'crossover distortion' present in Class AB solid-state circuitry. Crossover distortion may be pushed to low levels using feedback, but it is pernicious in that it has a spectrum and nature that gives it a dissonant, unpleasant character. Even a small amount may give a feeling of edginess.
Again, the circuit used in the iDSD micro is rather good already in this respect and will stay in Class A for much of the music dynamic range. But adding Class A biasing simply pushes the onset of crossover distortion to much higher current levels, so much more of the music's dynamic range is free from crossover distortion. The cost is again additional current. In the iCAN SE Tubestate and Class A Bias account for an extra around 2.5 Watt power consumption over the headphone amplifier in the iDSD micro. In terms of power draw from the battery, this would cut the operating time in each mode about in half, which we felt unacceptable for a portable device. It is portable after all!
The final difference is how the iCAN SE and iDSD operate their power.
In the iCAN SE we have a mains powered 15V/1.5A powersupply (to which the iCAN SE internally generates -15V). We then have substantial additional power supply capacitance combined with LC filters which gives 'cleaner and stiffer' power supply rails. Discrete zero feedback, low noise regulator circuits are then used to further remove noise from the power supplies and lower the power rail impedance (again making the power supply 'cleaner and stiffer'). The discrete regulators are followed by Elna Silmic power supply capacitors buffering the final power to the audio circuits. In the original iCAN, the powersupply was +/-9V and the regulators were lower power and no Elna Silmic capacitors were employed; otherwise the powersupply is similar to the SE.
By comparison in the iDSD, we need to step up a 3.7V (nominal) battery to provide power. And while the iDSD micro has LC filtering it has to make do with only one quarter of the total power supply capacitance of the iCAN SE (as a result of space constraints) and it misses the discrete regulators and Elna Silmic capacitors (again, no space).
So all in all, the differences between iCAN SE micro (and iCAN original) and iDSD micro is simply that the fundamentally similar circuitry in the iCAN SE is far more optimised and has a better powersupply, because we have by far more space and power (mains) available to work with than the amplifier in the iDSD micro.
At the end of it all, one cannot take a BMW and compare it to an MX-5 and say it doesnt handle quite as well! Horses, courses and all that.
1 Read more about Tubestate here:
http://www.head-fi.org/t/790869/ican-micro-se-thanks-to-meze-you-guys-are-great-things-are-a-rockin/75#post_12184763