I don't think the specs *are* appreciably better, though. The Magni 2 does like 100mW more at 32 ohms, which is a basically insignificant amount when you're talking an output above 1W. (And honestly, both are sufficiently powerful for ALMOST any headphone ever made.) The FR is flat on both and distortion is vanishingly low on both. With the X7, you pay more, but you also get a lot more: mic input, DSP, a speaker amp, etc.