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How about a cirrus logic DAC is still a Cirrus Logic DAC, it doesn't matter how your design the circuit and body, it still gonna be the Cirrus Logic ? And don't deserve to be priced as such 2400$ ? AK240 ?
I agree that the AK240 doesn't deserve to be priced at $2400.
Difference between different circuit implementations of the Cirrus chip is quite different from the differences between ZX1 and ZX2 implementations of their in-house silicon, though, because the Sony chips are much more integrated than the circuitry in competitors' DAPs - even those that employ op-amps.
So, your point is valid, but (AFAIK, and I'm happy to be corrected on this) there seems less variation in implementation possible with the Sony chips.
And whether or not the circuit changes in the ZX2 improve the sound of the chips used in the ZX1, a circuit redesign still doesn't justify charging several hundred bucks more. It's just a different pattern of tracks on a PCB, and a few component alterations/improvements.
I'm actually surprised at how many people are leaping to Sony's defence on this - they have really done very little to justify charging you all $450 more.
Sure, you can all think I'm just a PITA, but the ZX2 approach is the thin end of the wedge. It's another step in the direction of A&K (anyone remember them doubling the price of the AK100 when they added a 2nd DAC chip in the AK120?).
Oh well... if people keep drinking the koolaid and willingly paying to be fleeced, so be it. It's bad for customers and the direction of the industry as a whole, and I dread to think what prices we'll be seeing in 5 years time.