Since it is called the X3 2nd Gen though, I would have thought that it should only be slightly improved soundwise. If it was improved a lot then maybe it could have been called the X4. Similar to what FiiO did with the E5. They stopped making that and then replaced it with the E6 which was better.
Since it is exactly the price that I paid for my X3 which was less than a year ago, I wouldn't have thought that it would be a huge amount better. But of course, technology does more on. I believe the build, UI and many other things like that will be much better though.
The X3 still is good isn't it?
I will be keeping my X3 and not buying anything over it until it gives up hopefully. I don't think that the X3's sound can be that bad since H-Fi choice magazine gave it 4.5/5 stars. (the star rating isn't here but it is there in the magazine)
http://www.hifichoice.co.uk/news/article/fiio-x3--pound;159/20374
This review may be over a year old but considering how much they liked it and the fact that many firmwares have improved it a lot since, I feel like the X3 must still be a very good sounding player even if the 2nd Gen sounds a little better.