I'd assume the same DAC for the purposes of making it a more useful comparison
. Opinions, naturally, seem to differ. In the HE-6 thread, there are some who feel that a properly amped HE-6 actually eclipses the sound of the SR-009, while others who love the HE-6 still feel the SR-009 is the superior headphone. Those who maintain the HE-6 is better typically do so by asserting the more "solid" sound of instruments and voices versus the more airy, insubstantial sound of the SR-009. (This is from memory of having read through the entire thread, so if I'm fuzzy one some of the details, please forgive me-- but I feel pretty confident this is a reasonable summation).
As far as what is and is not reasonable amplification, see this thread for an introduction, and the HE-6 (and HE-6 amplification) threads for a full-on doctoral course in all the ins and outs of the debate. In general, there does seem to be a pattern where people who hear the HE-6 on an adequate speaker amp think more highly of them than those whose experience came from headphone amps-- although this is obviously not true in every instance. There are a few people who think the GS-X MkII is adequate for the HE-6, but there seem to be more (in my recollection, anyway) that find it to be a bit underwhelming with the HE-6. As I mentioned before, when I initially heard the HE-6 on headphone amps-- including the GS-X MkII-- I very much liked what I heard. My guess is that the GS-X MkII will do in a pinch, and sounds quite good on its own, but could probably be bested by a speaker amplifier.
I have not ever compared these two side-by-side, so this is simply my guess, nothing more.
As for what might equal or best the SR-009, one can only guess... Personally, I'd bet that an appropriate First Watt amp and TOTL preamp (assuming it works with whichever FW amp you get, as some of them have rather unique requirements of their preamplification) would have the potential to get you to the point that it became a matter of personal preference. Either way, I'd love to be able to really compare them someday and get a better understanding of both
.