The potential of DX100 may just have exploded with the latest email response from iBasso to the Head-Fi member TemporaryName! The following is copied from his post on Head-Fi
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"Dear Jan,
Thank you for your email first.
We can provide Figgie an absolutely free unit if all you guys consider this is necessary.
Before sending Figgie a DX100, I have to tell the following first. The difficulty for developing the 24/192 playback software isnt the ESS driver. Android OS use Audioflinger, which only can produce 16/44.1. We have our own API for the DX100's music player to achieve 24/192 playback.
We are planning to open this API to some software companies in the near future to develop third party players for the DX100. Before Figgie get those API, I think it is a tough task to develop a 24/192 playback software for the DX100.
Anyway, we will contact Figgie and send him a free DX100. Also, we will contact Figgie when we are ready to provide the API.
Best Regards,
iBasso Audio"
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Open source firmware! I'm unaware of the exact technical hardware and software limitations but my imagination wanders to a potential Rockbox port for the DX100! Or Android 4.0 development! Or a boot directly to the music player foregoing the majority of Android processes and burdens to improve battery life and response times!
The niggly little details that bother us about the current firmware can all be fixed at a faster rate if the open source community is in on the development."
Now imagine the PowerAmp playing back your favourite music at full potential of the DX100!

It is absolutely wonderful to see iBasso making the move.