I mostly bought the V40 because the DAC was tuned by a different company and they included EQ. I just got Audeze ISine10s and most people not using the Cipher cable with them use EQ. I didn't want to root and use V4A (for reasons). Overall I find it similar in power output for higher ohm headphones and the sound quality is comparable. The tuning is noticably different but I wouldn't say it is better or worse, just different. They still didn't include a manual way to change to the high ohm output levels.