Yes. I was all set on getting the X3 iii, and then I was sidetracked by the Sony A45 (which I will probably get), and now, another spanner is thrown in the works, with the introduction of the M3S.While I'm thoroughly satisfied with the sound quality of Fiio's X3 III, I'm still considering this to add to my little DAP collection.
Sadly with this hobby, spending more is inevitable.
Still, if the M2S is anything to go by, the M3S will be just as good, if not better. I'm a big fan of the Shanling sound, and with a few tweaks, they could very well have a mid-range champ on their hands.