Initial impression out of the box
Bass presence and punch are pretty impactful yet not too excessive, with it being tight and well-controlled, so far I feel QA361 has excellent synergy with dynamic/hybrid iems. Coupled with the clear and detailed highs, I would say that it is a pretty balanced DAP across the frequency spectrum (not too colored or too analytical/bright). Mids can be said to be laid back in general, but there's a choice selection for the tuning flavor between mellow and bright (and mellow suits my preference of thicker and lush vocals more).
Driving power seem to be pretty good, requiring less than half (around 30-40 at low gain) to drive my KL-REF Type-S. And 1 great feature is when you switch from low to high gain, the volume will automatically drop by 10, to prevent the output volume from being excessive whenever there's a change in gain settings.
Beside the tuning selection, there's another setting of the amp (normal, large current, high voltage, double high), to bring out maximum compatibility according to the sensitivity of the earphone/headphone the QA361 is driving.
In short, there's really nothing much to complain about the sound for the DAP, the performance of the sound quality it brings definitely exceed its price point of USD $1000, however similarly to its predecessor, the UI remains simple and primitive, so people who definitely want a fancy UI with touchscreen on their DAP might find the DAP to be a product of several generations ago.