Technically the Element X is better, better at microdetails - but it sounds slightly flat and boring (just came from a live-event; the Yggdrasil v2 reproduced that feeling much closer. I have not decided yet, but sigma-delta DACs have a different sound than multibit (ladder) DACs. My input was that there is more in the world of audio than perfect measurements. Currently I need more time to decide (I love more money on my account which makes me think of element X). Based on the measurements of the element X I expected this to be easy.....
Ears-only and level-match, otherwise this is just playing Make Believe.