All these internal micro vibrations, electrical noise and thermal noise will have an impact on the absolute timing precision of the crystal clock oscillators which is the fundamental timing source of digital audio equipment. Any small timing deviation will result in tiny phase errors in the audio output, these tiny phase errors will affect how precise the sound imaging is on a very high quality sound reproduction equipment like in the case of the higher tier S-Master HX Walkmans.
https://www.microsemi.com/blog/2016/09/01/common-source-of-jitter-in-oscillators/
This would imply that shaking the Walkman whilst listening would have have an effect on the sound quality or even just walking from a cold room to a warm room. I'm not saying there won't be acute effects but the question is whether it's audible. And I've not heard EMI induction based noise in any device since the late 90s.
This is all assuming that these CPUs produce noise at the same level of a desktop computer doing encryption and decryption and based on a paper for which the experiments and results have not been verified by any other published articles (not saying the paper is wrong but the way in which we reach scientific consensus in the academic world is by other research groups replicating your experiments or similar experiments and producing results which either corroborate or disprove your conclusion/finding)
It sounds like I'm hating on Sony when in fact I'm actually a Sony fanboy since the Trinitron days. My TV, Home Cinema amp, mobile phone, headphones are by Sony and this is despite me categorically knowing they DON'T produce the best TVs or mobile phones. I probably have a nostalgia for the Sony house sound and I would never consider any other DAP apart from Walkmans.
For reference I have a NW-HD3, NW-A3000, NW-A1000, NW-A55, NW-ZX300 currently and I've had many more that I've bought and lost or bought and sold. And I'm looking to buy a WM1AM2 in the very near future.
That doesn't mean I'm blind to the shortcomings of Sony. For example their customer service in the UK at least is shocking, there have been many issues with their flagship phones which they simply don't care to address.
Not saying other brands don't have these problems.
I really feel like the CPU used is a missed opportunity and I'm very skeptical of the sound quality argument. These extraordinarily expensive DAPs will age faster than phones and we could possibly be left holding an expensive brick. I mean, look how slow the ZX2 is.
Also I would expect the AM2 to be upgraded to Android 12 but who knows?