I don't like the frequency response. It's 40-15000Hz for a start, when I'd prefer to see 20-20,000. If these are the manufacturers figures, I suspect the flatness is a lot worse for the extended range.
With 32 ohms, a -1.66 dB dip is quite noticeable. 0.1 dB is a perceptible difference.
I looked up the output impedance, 2 ohms. This is at the very top end of acceptable and values of a fraction of an ohm are achievable. You can see the sensitivity to load in the difference between the loaded and unloaded values, and note how well the Sansa Clip does @ 16 ohms.