Subjectively imo, based roughly on what i've heard,
best SQ only, hifiman HM901 > sgd 1.5k
(which initial reviews say AK240 is worse off than)
best overall SQ AND storage, iRiver AK120 titan > sgd 1.9k
(which AK240 has an advantage of only 64GB more, and in terms of SQ,
the gap between HM901 and AK120 is small, AK240 in between.
Is it worth the extra sgd 1.3k?)
best price to performance, iBasso DX50 > sgd 0.35k
(this is no brainer, not as refined as any of the top players but at a
fraction of those player prices, it's not that far off in performance.)
best commercially known dap, Sony ZX1 > sgd 0.9k
(surprisingly, looking at built quality, storage of 128GB, SQ, UI, etc,
the Sony ZX1 is looking the most balance fair value player of the lot.)
Honestly, cannot see where or how iRiver can hope to sell the AK240 at a potentially speculative price of USD 2.5k (or sgd 3.2k).