By purchasing a music player, it must be ensured that an additional box in our pockets brings something. Is that the case here? I'm not sure. I was looking for a source of good level for my helmet B & W P7 and so I tried the A & K100II. The machine is quite pretty, the interface is average or even obsolete, slow wifi connection (to download your library for example). The biggest disappointment comes from the app Qobuz that only allows to download purchases on the site, not to listen in streaming (not to download even more so for non-connected listening). So in fact, the app does Qobuz absolutely worthless because your purchases are usually stored in your music library. Another disappointment: A & K is not provided with an interface worthy of the name to transfer files. We must therefore get one (android type) elsewhere. That is the first impression.
What about the sound? I compared it with my headphone amp McIntosh (integrated with a lamp preamp MC2600). No comparison, AK is far below. I compared it with my phone (Sony Z1 used with compact Poweramp). Clear difference in favor of the AK ... only on HD 24/96 files, which are not yet legions in my library. That's a very synthetic but definite opinion.
Finally, what use for this box? Perhaps as an external DAC for those who do not (via USB only). But finally, the price of the machine control a service very good, even excellent, that is absolutely not issue the AK, both in terms of ergonomics or pure sound quality.