Yep theoretically there should not be any difference in sound. However, with a beefed up spec, who knows it might bring better control over the headphone drivers and hence has a different effect on the sound, etc. The components Dukei is using this time around is also a bit different with my previous build e.g. Toshiba transistors, a combination of AN Kaisei & Nichicon caps (though not in the signal path so it shouldn't affect the sound but perhaps cleaner power), thick copper wire, etc. So maybe all these new elements plus higher power rating could bring something new to the table in terms of sound quality. Or perhaps not
we shall see when the build is completed.