Comparing the Minibox to the P-51, the Minibox has a more expansive/bigger sound, and more weight. The sound is also warm which is a big plus the Ety ER4S. The Minibox has the bass boost, which the The P-51 lacks. The bass boost seems like a need with the Ety's. The P-51 has it's pluses though. The P-51 has an exciting, alive feel/sound but at the same time is warm with the Ety's, it is actually warmer than the Minibox. It also has better focus. What I mean is the whole picture is easy to look at (hear) with the P-51. With the Minibox, things are more spread out so it is not as cohesive. Another thing I noticed with the P-51 is a blacker background. Kind of hard to explain, but you know it when you compare the two amps. In the sound spectrum, the P-51 has better treble extension and detail, and a sharper midrange. I prefer the midrange on the Minibox though, it has a bigger more expansive presence. Of course you can here the bass better with the Minibox so it wins in that deparment. Really, what it comes down to is preference. They are both very good, and I could be happy with either one. A couple of things of note in my comparison though, I only used the Ety ER4S so other phones may tell a different story, and the other things is the P-51 has about 350 hours on it and the Minibox has only 25 hours. So I have no idea how much the Minibox improves or changes with more time, maybe others can comment on that and if burn in would have much of an effect when doing this comparison.