Tested the L30 against an S.M.S.L SP200 with a difficult to drive headphone (Hifiman Arya, 35ohm, 90db @ 1mW). The sound difference between the L30 & SP200 to me is:
- SP200 pushes the main sound stage forward, as if you are observing it in front of you. The L30 stage is all around you, as if you are in the middle of the music.
- SP200 has a wider and deeper sound stage, but somehow it doesn't seem correct. Almost as if sounds are being split too far apart. You lose some ambience compared to the L30. The L30 stage seems correct as-is.
- SP200 sounds slightly thinner/less full compared to the L30. Due to this the SP200 has a little less detail, and again less ambience