Probably different marketing, unless you meant Sony is going to release an even higher Walkman products, or there is other lower tier than M2 that is flagships ? But let’s not dwelling on this.
I have no doubts about upgraded components that effect sound quality. I have zero doubts about M2 to have a much more different performances from M1, because you probably know what I have been doing in this hobby already
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I am just surprised that this time around, Sony claimed previously that AndroidOS took too much from sound processing quality, so they went with walkmanOS and developed touch screen interfaces WalkmanOS for the sake of sound.
Now, they released the second and next successor of the signature series but with AndroidOS, which is blatantly against their last statements. Probably the new Sony kinda things. I always trusted the older Sony statements as they never went butthead against their statements, even until now, you can see S-Master in virtually a lot of things. Especially when releasing DMP, they even admitted that S-Master were too noisy for headphones uses, and so in order to raise the output, they had to try new topology, which they couldn’t fit into DMP Z1, so AKM and TI amplifier it is.
But Sony did an amazing job in the TA-ZH1ES