Are you talking about the latest AK120ii? I have access to that one. AK120ii is very good when it comes to background noise suppression, probably due to its amp section implementation, and also less powerful output (higher power will not only boost your signal level but also a noise floor). But AK120ii is nowhere near sound quality of Opus#1
Working on different reviews now, didn't get to Opus#1 yet. When I get a chance to spend more time with it, besides just spot checking, I will do a closer listening. After the latest fw update (not from the last night but the one before), I don't hear much difference in sound quality between bal and se HO outputs. Plus, these guys are still in a process of fw updates, makes no sense to review yet if they are still working on sound improvement. But to be honest, I really liking what I'm hearing right now. I know that i5 and DX200 are just around the corner. Will see... Too many quality DAP releases at a very reasonable price