fourrobert13
Headphoneus Supremus
It should be, otherwise it is downgrade. They upgrade the DAC chip from PCM5142 to PCM5242. Yes, it plays 24/192 FLAC.
I would doubt it would sound better than the X3 despite upgrading the chips used considering the X3 is the better DAP of the two...just saying. I'm sure it may sound better than the original X1, but the X3II is definitely better sounding than the current X1 and it would make no sense for them to make the entry level DAP better sounding than their mid-fi DAP.