내용보니까 한우물을 파서 실력으로 성공한것 처럼 글을 쓰셨는데

非음덕인 사람한테는 고음질인것 처럼 보일수는 있습니다만.

결론부터 말하자면 아이폰보다 못합니다.

국내 최대규모의 음향커뮤니티 시디피코리아 측정리뷰(데이터 해석 방법 : http://www.seeko.co.kr/zboard4/zboard.php?id=m_device&page=1&sn1=&divpage=1&sn=off&ss=on&sc=off&select_arrange=headnum&desc=asc&no=3)

AK120-ii
http://www.seeko.co.kr/zboard4/zboard.php?id=m_device&page=1&sn1=&divpage=1&sn=off&ss=on&sc=off&select_arrange=headnum&desc=asc&no=5

AK100
http://www.seeko.co.kr/zboard4/zboard.php?id=m_device&page=1&sn1=&divpage=1&sn=off&ss=on&sc=off&select_arrange=headnum&desc=asc&no=7

AK100-ii
http://www.seeko.co.kr/zboard4/zboard.php?id=m_device&page=1&sn1=&divpage=1&sn=off&ss=on&sc=off&select_arrange=headnum&desc=asc&no=4

AK240
http://www.seeko.co.kr/zboard4/zboard.php?id=m_device&page=1&sn1=&divpage=1&sn=off&ss=on&sc=off&select_arrange=headnum&desc=asc&no=6

아이폰6
http://www.seeko.co.kr/zboard4/zboard.php?id=m_device&page=1&sn1=&divpage=1&sn=off&ss=on&sc=off&select_arrange=headnum&desc=asc&no=9

심각한건 저 중 가장 저렴한 AK100의 성능이 제일 뛰어남.

AK100>=아이폰5>아이폰6>나머지 AK시리즈

그리고 댓글보니까 코원 뭐하냐는 글이 있던데

코원은 P1이라고 현존 최강 성능의 DAP를 출시했습니다. 리눅스기반이고요.

코원 P1
http://www.seeko.co.kr/zboard4/zboard.php?id=cool_review&no=422

가격은 AK와 비슷하거나 조금 더 쌉니다.

결론적으로 아이리버의 부흥은 성능이나 디자인 덕분이 아니라 마케팅과 시장선점의 덕이 크다고 볼 수 있습니다.
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사족을 붙이자면

솔직히 말해서 사람은 MP3 320k이상 음질은 구분하지 못한다는게 정석이고 훈련이 되어있지 않다면 보통, 평균적으로 192k, 예민한 사람은 256k정도가 적절합니다. 

(그런데 한국 음원서비스회사는 이마저도 뻥튀기한다는건 안비밀. 네이버랑 벅스가 그나마 좋다네요.)