It's subjective when you actually use one with an open mind. Until then, it's imaginary. I don't own one but when I used and listened to an AK240, I thought it's sound and UI excellent. You haven't a clue about the manufacturing process. The HM901s probably costs around $300 to make and needs to sell for what it does to continue to make it. We're a lot better off with it in the market.
If you think it's a rip, fine but understand that dedicated players have advantages and will cost more simply due to economies of scale. For me, as soon as you use usb to run your dac, it's performance compromised. Whether that compromise is more or less than what's inboard a dedicated player with it's local clock, fewer background processes, optimized PS and lower noise is open for debate but it's not just about 'bits' and adding up the parts.