[All this on latest firmware - MS-AK100 - 2.40, MS-AK120 1.40, HM-901 balanced module 1.085, Calyx M 0.96]
[Earphone Dita Truth SE]
Just when I'm on the eve of returning the MS-AK100, MS-AK120, & Intruder back to Phanom, I'm giving these DAPs another listen. What I mentioned way back page one still mostly stands and although I still have a preference of my HM-901, I'd say these MS-AK100/120 aren't far off in giving out a full meaty sound. In fact the only main thing I can pick up that makes the HM-901 edge out by a little margin over these DAPs is the soundstage presentation. In all other aspects they are very satisfying in their micro-detail, smoothness, and transparency.
Comparing the MS-AK100/120 against the Calyx M, at least with the Ditas*, the the vocals of either of the MS-AKseries have a more fuller depth.
They actually deserve more attention that I had given them and just when I have to ship them back, they're actually winning a place in my heart. I'll give them more of a listen tomorrow before I post them off.
(*) There may be a lack of synergy between the Calyx M & Ditas. So in the test above, I may not necessarily have chosen the most fair earphones but I do like the Ditas as references.