Seems interesting to me, especially since it no longer just takes 16/44.1, though to me there is no difference between 16/44.1 and 24/96. Technically 16/44.1 is all u need, but I welcome the compatibility.
Someone else said earlier that this is an improvement over the E17. If it is, I cannot stress how excited this makes me, the MK2 being cheaper. I also admire iBasso's implementation of the WM8740 in the iBasso DX50, so I have high hopes for these, just as lin0003 stated in his review
That is high praise in my book as I love my e17. It is terrific for every headphone we own aside from the Sennheiser HD-650. It sounds good with the HD-650s as well, but just doesn't have enough power to drive them loudly enough for anything but a quiet room. Definitely insufficient for a plane or train/bus. I add bass boost of "+2 to +4" standard with the HD-650s, but most of our other headphones are more "bass-heavy" (By accident, not by choice) like the VModa Bass-Freqs or Photive PH-BTX6 headphones so I leave them at Bass "0". The Koss Porta Pros I leave at "0 to +2" depending upon the music type I'm listening to.
The iFi iDSD MICRO is the only PORTABLE Amp/DAC that I've heard that I can personally say drives the HD-650s to the level of Desktop/Rack headphone amps. (Schiit Audio ASGARD 2 dedicated amp, Old Pioneer Tuner, Panasonic Home Theater system, etc...) The iDSD MICRO is between what the ASGARD provides and the commercial tuners and surround system headphone outs output in terms of "weight", volume, and soundstage.
The iFi Nano is supposed to sound
almost as good as the iFi MICRO, but I can't say from personal experience.
In contrast, the iPad Air, iPhone 4s, and 5 can drive the HD-650s to be almost as loud as the FIIO (It's REALLY close!), but the sound is much thinner and the soundstage is notably smaller. Important - Our ORIGINAL iPad/Gen 1 don't output enough volume to make the HD-650s listenable even in a completely silent room.
Advantage of iPhone/iPad alone - One device, easily-portable with no clutter
Advantage of e17 - Slightly louder, more "weight"/substance to music, Larger soundstage + Bass-Boost capability
Advantage of iDSD MICRO (Not Nano) - As loud as wanted, added 3D soundstage expansion, Dynamic Bass-Boost, adds USB DAC capability to play DSD & DXD files "natively" not just converting PCM, and doubles as a portable charger & mini-speaker amp.
FIIO - ~$100 USD
iFi Nano - ~ $180 USD
iFi Micro - ~ $500 USD
So it all comes down to what features are important to you and how much you are willing to part with monetarily...
If I didn't have the HD-650s, I don't think that I'd have cause to go beyond the FIIO for my portable rig personally, but the Native DSD capability does improve the music to my ears, but only with the KOSS Porta Pros, UE Super-Fi3, and the HD-650s. I don't think that the other headphones we own (Including the Apple earbuds and earpods) are detailed enough to really show a difference.