I own the SR35 and have heard a few iBasso players (DX170, 300, 320, 320Max). SR35 is a great sounding little player. Sound is technical with a touch of warmth as per typical with Cirrus Logic DAC chips. SR35 also has magnificent battery life, is very pocketable and has a slick user interface. If I had to guess based on my previous experience with Ibasso I would say the DX240 will sacrifice some of SR35’s warmth for a marginally more technical sound. SR35 will likely run circles around the DX240 when it comes to snappy interface, usability and battery life.
Militant objectivism. Deification of certain prominent influencers. It used to be more balanced in its discussion of IEMs but in the last few years it’s turned into a Chifi cult. In the portable space resentment of anything that costs over $100.