The SE300 is an impressive dap. I have a Cayin N8ii so that will be my comparison. First, I’m a believer in “burn in,” particularly with this dap since it took several hours before it started to really shine. While the N8ii emphasizes resolution, it has a musical and entertaining character. The SE300 emphasizes a more of a smooth, analog and reference sound. They are complementary, in my opinion. Having both allows me to find/improve the synergy with different iem’s. For example, I believe the Odin pairs better with the SE300, since it tends to tame some of the elevated mid treble. The U12t goes well with the N8ii since the Cayin adds some liveliness to its more reference sound. Older recording benefit from the SE300 NOS setting, just like the tube setting helps the N8ii do the same. However, they do it in different ways. I need more time SE300, I’ve only had it a few weeks, and these are just my impressions thus far.
The UI is a little slow but the screen resolution and layout is quite good. It is a big dap but is light weight for its size and feels portable. If you choose to buy, the case is a must. And, of course, Andrew and Musicteck always make buying a great experience.