Short answer
Both are audio interfaces, $3500 against $2790.
On raw power they are level: each reaches 100 dB on 566 of the 567 non-electrostatic models here.
| Specification | Audient Horizon 8P | Merging Anubis |
|---|---|---|
| Power into 32Ω | 986 mW | 961 mW |
| Power into 150Ω | 278 mW | 205 mW |
| Power into 300Ω | 140 mW | 103 mW |
| Power into 600Ω | 71 mW | 51 mW |
| Output impedance | 10 Ω | 0.035 Ω |
| Output noise | not published | not published |
| Price | $3500 | $2790 |
| Headphones it reaches 100 dB on out of 567 | 566 | 566 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Load | Audient Horizon 8P | Merging Anubis |
|---|---|---|
| 32 Ω | Derived | Upper bound |
| 150 Ω | Derived | Upper bound |
| 300 Ω | Derived | Upper bound |
| 600 Ω | Published | Upper bound |
These two columns are not the same kind of number, and that matters more than the gap between them. Audient Horizon 8P publishes a power rating (at 600 Ω); Merging Anubis publishes no power figure at any load, only a maximum output voltage, so every milliwatt in its column is a ceiling worked out from that voltage.
A ceiling assumes the amplifier holds that voltage into the load, and nothing on Merging Anubis’s own sheet says it does. It is the most flattering reading available, and it is used here only because the alternative is a blank. Where the Merging Anubis column looks the stronger of the two, treat the difference as unproven rather than measured. 24 of the 280 sources here are in that position, with no published power rating at any load.
On power they are interchangeable across this whole database: there is no headphone here that one reaches 100 dB on and the other does not.
510 headphones are left alone by the Merging Anubis under the one-eighth rule but coloured by the Audient Horizon 8P (64 Audio Aspire 1, 64 Audio Fourte, 64 Audio Nio, 507 more).
566 of the 567 models here reach 100 dB on both.
Headroom is at a 100 dB SPL peak.
The widest gap on the list is the Audio-Technica ATH-R70X: Audient Horizon 8P has +18 dB of headroom there against +16 dB. 1 dB is about 1.4 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Audient Horizon 8P and Merging Anubis because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | Audient Horizon 8P headroom | Merging Anubis headroom | Audient Horizon 8P hiss | Merging Anubis hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +39 dB damping | +38 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +19 dB damping | +18 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +29 dB damping | +27 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +24 dB | +23 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +20 dB damping | +20 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +18 dB | +16 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +13 dB | +12 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +11 dB damping | +10 dB | not published | not published |
The Audient Horizon 8P costs $710 more than the Merging Anubis, and on these three axes the money buys nothing: among the 567 models here there is not one that the Audient Horizon 8P handles and the Merging Anubis does not — not on power, not on the one-eighth rule, not on hiss. The traffic runs the other way: the cheaper Merging Anubis leaves 510 models alone under the one-eighth rule that the Audient Horizon 8P does not.
Only published figures count here; blank axes are counted separately.
Each in full: Audient Horizon 8P and Merging Anubis.