Subjective opinion and sound quality are two different things.
Hi-end is not mid-fi.

If someone has the opinion that the Shanling M0 Pro sounds better than the Astell&Kern A&ultima SP3000, it doesn't mean it's true.
I've experienced cases where someone tested hi-end IEMs using a Nokia 8210 4G mobile phone or tested the sound with 192kbps mp3 tracks in a Hi-Res DAP..so then I'm not surprised that someone has similar impressions from listening.

The hi-end electronics industry is a tough business and manufacturers set their own prices because they know (and hear and tune) what they are selling.
For that reason entry-level and hi-end DAPs cannot be compared.
It's similar to someone wanting to compare a Full HD (32 inch) TV and a large screen (98 inch) with 8K resolution.