On my phone I’m fine with 256 kbps AAC files. On my desktop and on my iPad, I download 24 bit lossless files since it’s on those devices where I’m most likely to use a wired connection.

It’s great. Small, decent materials, and has more than enough power to drive IEMs and most low-impedance headphones. If you want a better equalizer or more power, get the Qudelix 5k or the new Fiio BTR15 (whenever those become available).

In all seriousness: it drives the 3s just fine, but it, um, sounds like a walkman, so it isn’t replacing digital sources anytime soon. I do get a kick out of repairing these, though I don’t listen to them much. This one needed belts and all new electrolytic capacitors.

There’s a bit of a lower-mids and upper-bass scoop that I found noticeable. You can see it on the rtings.com measurements. It’s easy to correct with eq.