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I recently compared the M300 SE to the Audient ID4 mkII and confirmed that Audient has better sound quality. The sound of the ID4 mkII is more flat and has a better presence in lows. Contrastingly, the M300 SE sounds with less power in lows, as if it were connected to smaller speakers.

I got an m300se and tested it for a small while. I found it has weaker base and perhaps less 3-dimensional sound than my old RDL HR-DAC1, the latter is more true to the source.