Ok, first of all this is a nice USB dongle and the quality is flawless just like on the S1. You will see in the attached photos how it does compare to S1 size wise.
Not a big fan of the included cables as they remind me of the iPod earphones, but so far so good they do the job.
S1 is 26 gr
W2 is 22 gr, so not only lighter but a bit more compact.
Both dongles are nice and is hard to recommend one over the other. If you need MQA and you don't have hard to drive earphones then choose S1, If you want more power and a better overall sound then W2 would be worth thinking about. Before i describe the sound it should be noted that the W2 does not work! !! with older windows computers. I am using a windows 7 64 Bit laptop and the W2 is discovered in the settings but there is no sound . So unless L&P doesn't fix this, other gadgets may not work, game consoles, etc.
I am disappointed to be honest as i was planning to use it with the laptop also.
I am sure it will work with windows 10 but i cannot test that. Hopefully they will fix this with a firmware as they did with the S1 and introduced the UAC1 mode.
The sound:
Now to my ears the W2 is far superior to the S1 . Not only it has more power, but the bass is more defined,and goes deeper , you get a much wider stage and the clarity of the voices is a step ahead of S1. Overall the sound if fuller, and more live if that makes sense. S1 is more intimate, relaxed sound. where the W2 is more in your face with a powerful sound. For such a small usb dac dongle i am very impressed.
Not much i can add at this time as this is based on not very long sound impression. I know many need and listen to MQA, W2 doesn't have it. As for me i am fine with that, because the sound is far superior then the already great S1.
I want only 2 things from L&P to make this perfect usb dongle dac for me:
1. fix the problem and make it work with older usb devices
2.release asap a high quality silicone case as the S1 has to protect this little punchy beauty.
L&P didn't mention but the burn in may improve futher the already awesome sound, if you belive in that.