Well like everything audio related, everything is subjective. Perhaps you prefer the Asgard 3's sound to the Jot2 and that's fine. From a technical perspective, the Jot2 is the superior amp and thus will never be as good. As far as sound quality goes, I have not had an Asgard to compare to but I have had the Magni 2 uber, Magni 3, Magni Heresy, OG Jotunheim, Lyr 3 & Vali 2. Most people tend to compare the Asgard 3's sound to the Lyr 3 as it incorporates the same tech. The general consensus is that the Asgard is maybe 90% of the Lyr3 which is a good thing especially for the price. The thing is the Jot 2 just beats out all of these amps on sound quality, either single ended or balanced. I am not a hype machine and I don't buy into alot of the rhetoric out there. From a technical perspective, the Asgard is just not as good. From a preference perspective, it may be better. I am sitting here listening to the Jot 2/Gungnir Multibit through single ended headphones, HD600's and Beyer DT770's 80ohm. The Jot 2 just sounds fantastic. And they sound even better through the balanced out. Perhaps you should check out different threads with comparisons on the sound quality of each. I believe you will find the overall consensus is the Jot 2 is superior. Do you believe the Asgard 3 to be superior?