Is there a subjective aspect of the Pioneer sound that you like? I'm not sure even the Chord Dave is 25% better than the V30, unless you simply need the extra juice for some power-hungry headphones and/or you're inadvertently up-sampling 44 kHz files through the V30.
V30's ESS 9218P: S/N 118dB, THD 0.004%
Pioneer XDP-300R: S/N 115 dB, THD 0.006%
Hello, so:
1. mids are more articulated and cleaner on pioneer. there is more air around instruments. Its not that V30 has not enough air, its something more natural, forward and lively about pioneer;
2. bass extension is very similar, maybe bit cleaner on pioneer, but nothing important;
3. highs are bit cleaner and airy on pioneer;
4. vocals are more live-like on pioneer;
5. soundstage is similar but ive noticed that more pronounced sound on pioneer gives me more feels like the soundstage is around you, especially when it comes to width.
6. V30's sound is a bit more meaty. Pioneer is more crystal-like.
V30 sounds really really good, I would enjoy this sound with no question, but having the pioneer always makes me come back to 300r. I just dont believe that someone can like it more than mojo or hugo (ive read on head-fi that someone sold his hugo because v30 sounded better, oh cmon!).
I understand that many people are considering buying a dap or having smartphone. In this case v30 or v40 is a perfect solution. But if someone wants to buy a dap anyway, there is no chance to get a better sound from LG than from dedicated dap for 400+.
Summarizing, my reflections are directed to people who want to buy a dap. For people wanting only one device, V30 or V40 are perfect and beautifuly sounding smartphones, probably better than daps for <300.