Good question. Someone like
@peter123 with better ears than me would be better to ask. But I wanted to do some testing for my own edification.
Main parameters:
Use the below excellent Pineapple Thief tune in FLAC (16/44100):
Comparison 1: Samsung S7, Zuperdac as USB DAC vs ES100 in BT mode (LDAC)
- Samsung S7
- UAPP (Usb Audio Player Pro)
- no EQ or other skullduggery
- headphones: Nighthawks
- Zuperdac: sounds damn good. I forgot how good it sounds.
- ES100: sounds excellent as well
- I'll give the edge to the Zuperdac in USB DAC mode. I think I'm hearing a bit better separation, depth, and bass/drum impact.
Comparison 2:
- same as above, but with 1More Triple Driver Over Ear (H1707) headphones
- too close to call - they both sound awesome
Comparison 3: Samsung S7, Zuperdac as USB DAC vs ES100 as USB DAC
- I couldn't get this working, but maybe try again later (but, I would never do this anyway, so I don't really care).
Comparison 4: Laptop (windows 7), Zuperdac as USB vs ES100 as USB DAC
- windows 7
- foobar 2000, using "laidback" configuration
- for ES100, need to convert to 48KHZ (looking forward to the firmware upgrade!)
- headphones: Nighthawks and 1More H1707's
- the edge goes to the ES100. More dynamic, clarity & extension.