The way I see it is XDP-100 will be close to X7 in price, around $6-700. Yet the XDP-100 will have newest android 5 versus older version of android on X7 that is not even proper android as there is no access to app store and no customizability. XDP-100 has twice as good CPU, and twice as much RAM, together with newest android you can essentially expect XDP-100 to be twice as smooth and twice as fast as X7, and far more versatile in feature/function and UI due to open android and apps, example 11 band EQ and Upsampling. XDP-100 has 18% bigger screen, that is also 34% sharper, and dual micro SD. Fiio has the desktop version of the dac (but I don't put much importance on dac choice, read previous pages), imo the only drawcard for X7 is that it will have a more powerful amp. X7 is 23% thicker than XDP-100, and also 78% uglier.
Those issues aside, we still don't know which dap will have better SQ in general. All I know is I did not like X5ii, and X7ii will be using the same digital audio processing as X5ii and X3ii, which is using the SA2000 fpga chip to feed I2S signal to the dac, so you can expect the same house sound on the digital front from X7/5ii/3ii, the dac will just add it's own flavor on top of the digital audio processing. The digital audio processing is far more important than the dac chip, it is the foundation of the implementation and influences the sound an order of magnitude more than the dac chip.
Doesn't matter anyway. I was looking at 16/44 results. Any dap tested with a 16/44 file can only reach DNR of ~97dB. Only with Hi-Res music can dap reach ~120dB DNR, and as I said before, all the top dac chips have at least 120dB DNR, meaning dac choice doesn't play a part in SQ, only implementation does. But imo the dac implementation isn't the hardest part to get right, the hardest part to get right in a dap is the digital audio processing and the amp stage, so we shouldn't focus so much on the dac stage, especially when most of us listen to 16/44 and aren't even utilizing the headroom of the dac.