It has Burr-Brown 2 Channel low-noise Op Amp, ELNA Audio Grade Capacitor and a R-core linear power supply - doesn't mean that much too you?

ENGADGET: High-end DVD up-scalers - a great alternative? HD

Launched by BBK spin-off Vivo in Beijing just now, this 5.7-inch Xplay takes one step further from its smaller X1 and X1S cousins by packing one extra audio chip, the OPA2604 op amp from Texas Instruments, in order to add extra oomph to Cirrus Logic's CS4398 DAC and CS8422 stereo asynchronous sample-rate converter -- both of which are featured on the X1 series.

ENGADGET