RIGATIO
Headphoneus Supremus
The Elite can be energetic but mostly with brighter leaning iems. With a more balanced iems, like the Monarch 2 or Twilight, it sounds fantastic. I wouldn't pay as much attention to the Elite's tuning and focus more on the iems. I've sold the u12t and the Mest 2 due to their sharp trebles. No source could help fixing them- not AK SP1k, 2k, Fiio M15s, or a warm ifi Gryphon.DC Elite is top notch but just wanted to point out that tuning and synergy / taste is very relevant.
DX300 is too long ago for me to judge but for example D16 which is also a current top notch Ibasso offering is going for a more analogue and comparibly more even tuned approach which I prefer for IEMs like Fei Wan for long term listening.
Just wanted to say there's not necessarily a best of all trades source.
For me DC Elite is one of the most engaging sources and can wake up otherwise relaxed IEMs or can be used for a fun 1 hour session with yet more energetic IEMs.
On the other hand, i still have the old Xelento OG which were sharp and bit unpleasant on higher volumes with the dx300 but they sound perfectly smooth with the Elite.
I also have the ie200 and they sound amazing with the Elite but bit too polite in mids with the AK. The Elite injects some extra life in the midrange but it's never sharp or analytical. Its just very dynamic and bit warmish.
I can agree that the source can be used for a final fine tuning but in most cases when an iems have sharper/brighter trebles, the source will not change much, no matter if it's an apple dongle or a dap for 5k.