Short answer
Both are desktop DAC/amps, $399 against $349.
The Cambridge Audio DacMagic 200M reaches 100 dB on 565 of the 567 models here, the WiiM Ultra on 562.
| Specification | Cambridge Audio DacMagic 200M | WiiM Ultra |
|---|---|---|
| Power into 32Ω | 300 mW | 150 mW |
| Power into 150Ω | 65 mW | 22 mW |
| Power into 300Ω | 32 mW | 6.0 mW |
| Power into 600Ω | 16 mW | 3.0 mW |
| Output impedance | not published | not published |
| Output noise | not published | not published |
| Price | $399 | $349 |
| Headphones it reaches 100 dB on out of 567 | 565 | 562 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Load | Cambridge Audio DacMagic 200M | WiiM Ultra |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Published | Derived |
| 300 Ω | Derived | Published |
| 600 Ω | Derived | Derived |
Both makers publish a power rating. Cambridge Audio DacMagic 200M publishes at 32 Ω and at 150 Ω; WiiM Ultra at 32 Ω and at 300 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 Cambridge Audio DacMagic 200M figure is the maker’s own and at 300 Ω only the WiiM Ultra figure is the maker’s own. On those rows the derived number is the one to doubt first.
3 headphones reach 100 dB on the Cambridge Audio DacMagic 200M but not on the WiiM Ultra — Sennheiser HD 600, Symphonium Crimson, Symphonium Helios.
562 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 Sennheiser HD 600: Cambridge Audio DacMagic 200M has +7 dB of headroom there against -0 dB. 7 dB is about 5.4 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Cambridge Audio DacMagic 200M and WiiM Ultra because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | Cambridge Audio DacMagic 200M headroom | WiiM Ultra headroom | Cambridge Audio DacMagic 200M hiss | WiiM Ultra hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +33 dB | +30 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +13 dB | +10 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +19 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +18 dB | +12 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +15 dB | +12 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +11 dB | +4 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +7 dB | -0 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +5 dB | +2 dB | not published | not published |
The Cambridge Audio DacMagic 200M costs $50 more than the WiiM Ultra. Out of the 567 models here, that difference buys 3 more models driven to 100 dB.
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: Cambridge Audio DacMagic 200M and WiiM Ultra.