KowalskiFUT
100+ Head-Fier
I own both and from what I can tell, the graphs say it all. The Plus has exaggerated highs and less bass. I actually think the iT01 is a little better. (I bought the Plus knowing it would sound like that, and I bought it for certain applications, not as a general listening device for everything)
But it's personal preference (and opinion). It also depends on the source. And... It could be manufacturing variations.
Right now, the iT01 is my favorite, and I have a few. (I need more )
note: big price difference also.......
Its beyond me how could anyone prefer IT01 over MD Plus. Ibasso sounds mediocre to me, while Plus competes with my former JH Angie II which costed 4 times the price.