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Well , according to @donglemadness , Elite isn't superior to DC04 Pro to begin with ... while being 3 times more expensive ....
The price is the result of iBasso trying to miniaturize the ROHM DAC into a small factor, with the law of diminishing returns applying ...
It's kind of dissapointing to be honest.
Sorry, I don't know how DC04 Pro sounds since I don't have access to it, but to my ears DC Elite sounds superior to DC06 Pro. Is donglemadness the person who made a video that DC Elite has digital volume with 100-step adjustment while referring to its analog 24-step attenuator? But either way, everybody has their own subjective opinion about how things sound and what is superior or inferior. If you are on the budget, DC06 Pro will make more sense, for sure. If you can stretch your budget, try DC Elite. And please keep in mind, every review is just a single data point, someone else's opinion (either if it is mine, donglemadness, or anybody else's), while you ears with your own iems/headphones playing your favorite tracks will be the final judge of how it really sounds and compares.
... and yes, as you go up in pricing, the law of diminishing returns kicks in hard
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