Short answer
Both are dongles, both at $70.
The Truthear SHIO reaches 100 dB on 561 of the 567 models here, the DUNU DTC 480 on 554.
| Specification | DUNU DTC 480 | Truthear SHIO |
|---|---|---|
| Power into 32Ω | 65 mW | 125 mW |
| Power into 150Ω | 14 mW | 27 mW |
| Power into 300Ω | 6.9 mW | 13 mW |
| Power into 600Ω | 3.5 mW | 6.7 mW |
| Output impedance | not published | 0.3 Ω unverified |
| Output noise | not published | 1.6 µV |
| Price | $70 | $70 |
| Headphones it reaches 100 dB on out of 567 | 554 | 561 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | DUNU DTC 480 | Truthear SHIO |
|---|---|---|
| Socket | 4.4mm | 4.4mm |
| Power into 32Ω | 150 mW | 500 mW derived |
| Power into 300Ω | 16 mW derived | 53 mW derived |
| Output impedance | not published | not published |
| Output noise | not published | 1.6 µV |
| Headphones it reaches 100 dB on out of 567 | 563 | 566 |
Through the balanced sockets the Truthear SHIO reaches 100 dB on 566 of the 567 models here and the DUNU DTC 480 on 563. Derived figures are worked out from the loads the maker did publish.
| Load | DUNU DTC 480 | Truthear SHIO |
|---|---|---|
| 32 Ω | Published | Upper bound |
| 150 Ω | Derived | Upper bound |
| 300 Ω | Derived | Upper bound |
| 600 Ω | Derived | Upper bound |
These two columns are not the same kind of number, and that matters more than the gap between them. DUNU DTC 480 publishes a power rating (at 32 Ω); Truthear SHIO 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 Truthear SHIO’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 Truthear SHIO 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.
7 headphones reach 100 dB on the Truthear SHIO but not on the DUNU DTC 480 — HiFiMAN HE-6se V2, HiFiMAN HE6 Remastered, HiFiMAN Susvara, 4 more.
554 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: Truthear SHIO has +3 dB of headroom there against +0 dB. 3 dB is about 1.9 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for DUNU DTC 480 because that maker publishes no output noise figure.
| Headphone | Impedance | Needs | DUNU DTC 480 headroom | Truthear SHIO headroom | DUNU DTC 480 hiss | Truthear SHIO hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +27 dB | +29 dB | not published | 19 dB |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +7 dB | +9 dB | not published | -1 dB |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +16 dB | +19 dB | not published | -3 dB |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +11 dB | +14 dB | not published | -8 dB |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +8 dB | +11 dB | not published | -9 dB |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +4 dB | +7 dB | not published | -15 dB |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +0 dB | +3 dB | not published | -19 dB |
| HiFiMAN Susvara | 60 Ω | 50 mW | -2 dB | +1 dB | not published | -21 dB |
These two cost the same, $70, so price settles nothing. Out of the 567 models here, the Truthear SHIO drives 7 models to 100 dB — and on the other side there is no such advantage at all.
Only published figures count here; blank axes are counted separately.
Each in full: DUNU DTC 480 and Truthear SHIO.