I realize I am in the distinct minority in this thread, so I'll give you my perspective on the X2 for a little balance. In short, IMO the X2 is a piece of junk in a nice case.
Yes, the player does put out a lot of power - and that's the only positive thing you can really say about it. It will drive full size headphones (but not hard to drive high impedance models) without the need for an amp. That is unique for a $55 player. The downside of that, however, is that it's higher output impedance makes it very very noisy with IEMs. I'm surprised that only a couple of people in a 41 page thread have even mentioned the noise issue.
Does it sound better than a Clip+ running Rockbox? If you're listening to headphones both players can drive, IMO absolutely not. Yes, the Clips are a little rolled off at both frequency extremes, but that's a small price to pay for their excellent neutrality. The X2 is definitely a more colored sounding unit, and I'll leave it at that.
And then there's the UI. If you're used to a Clip with Rockbox, I'll give you exactly 3 minutes with the X2 before you throw it against the closest wall. It's one of the worst UIs I've ever experienced, (and I didn't even mind the Ruizu UI). It's as if no thought whatsoever was put into it. It's counterintuitive and frustrating to use. Life's too short to be bothered.
The internal build quality (at least from the photos I've seen of the early batch units) is quite poor as well. I haven't had a reliability issue with mine (barely use it though), but no surprise people hvae reported problems.
So bottom line, unless you are in the unique position of needing a very inexpensive small DAP with a lot of power to drive full sized headphones, and you are a bit sadistic and dont mind a horrible UI, I would avoid the X2 like the black plague. Stick with your Clip, save some money and maybe invest in a DX50 or wait to see if the X3ii is the one FiiO finally gets right...