Here's an actual paragraph from Steve Guttenberg's review of the Cowon Plenue M:

With my Audeze EL-8 headphones the sound was big, warm, and inviting. Bluegrass diva Gillian Welch's vocals, banjo, and guitar were fully present and transparent, but the sound was definitely not thin or too lean, so acoustic instruments sounded like themselves. Switching over to the more expensive and bulkier Hifiman HM-901 music player the sound was slightly clearer, with better resolution, and the bass had a touch more oomph with the Audeze and Oppo 'phones. Curiously, with Sony MDR 7520 headphones the two players sounded more alike, but I preferred the HM-901's user-interface. I also used the Plenue M as a desktop USB digital converter/headphone amplifier. I didn't have a Cowon Plenue 1 player on hand to compare with the 'M player.