Short answer
Both are desktop amplifiers, $799 against $1160.
On raw power they are level: each reaches 100 dB on 567 of the 567 non-electrostatic models here.
| Specification | Aune S17 Pro EVO | SMSL VMV P2 MK2 |
|---|---|---|
| Power into 32Ω | 2.0 W | 2.0 W |
| Power into 150Ω | 464 mW | 499 mW |
| Power into 300Ω | 235 mW | 300 mW |
| Power into 600Ω | 117 mW | 150 mW |
| Output impedance | 1 Ω | <0.1 Ω |
| Output noise | not published | not published |
| Price | $799 | $1160 |
| Headphones it reaches 100 dB on out of 567 | 567 | 567 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | Aune S17 Pro EVO | SMSL VMV P2 MK2 |
|---|---|---|
| Socket | XLR4 and 4.4mm | 4.4mm / 4-pin XLR |
| Power into 32Ω | 7.5 W | 8.0 W |
| Power into 300Ω | 918 mW | 1.0 W |
| Output impedance | 1 Ω | <0.1 Ω |
| Output noise | not published | not published |
| Headphones it reaches 100 dB on out of 567 | 567 | 567 |
Through the balanced sockets the two are level on the same test: each reaches 100 dB on 567 of the 567 models here.
| Load | Aune S17 Pro EVO | SMSL VMV P2 MK2 |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Published | Derived |
| 300 Ω | Published | Published |
| 600 Ω | Published | Published |
Both makers publish a power rating. Aune S17 Pro EVO publishes at 32 Ω, at 150 Ω, at 300 Ω and at 600 Ω; SMSL VMV P2 MK2 at 32 Ω, at 300 Ω and at 600 Ω. The other rows are worked out from those.
So the two columns are not equally firm row by row: at 150 Ω only the Aune S17 Pro EVO figure is the maker’s own. On those rows the derived number is the one to doubt first.
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.
15 headphones are left alone by the SMSL VMV P2 MK2 under the one-eighth rule but coloured by the Aune S17 Pro EVO (64 Audio Nio, 64 Audio Volur, Campfire Audio Andromeda 2023, 12 more).
567 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 Campfire Audio Andromeda 2020: SMSL VMV P2 MK2 has +28 dB of headroom there against +22 dB. 6 dB is about 3.9 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Aune S17 Pro EVO and SMSL VMV P2 MK2 because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | Aune S17 Pro EVO headroom | SMSL VMV P2 MK2 headroom | Aune S17 Pro EVO hiss | SMSL VMV P2 MK2 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +42 dB | +48 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +22 dB | +28 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +31 dB | +31 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +27 dB | +27 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +23 dB | +25 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +20 dB | +21 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +16 dB | +17 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +13 dB | +13 dB | not published | not published |
The SMSL VMV P2 MK2 costs $361 more than the Aune S17 Pro EVO. Out of the 567 models here, that difference buys 15 more models left alone under the one-eighth rule.
Nothing runs the other way: there is no axis here on which the cheaper of the two does better.
Only published figures count here; blank axes are counted separately.
Each in full: Aune S17 Pro EVO and SMSL VMV P2 MK2.