Both are desktop amplifiers, $100 against $109. This page puts them side by side on the only three things a maker can be held to — power, output impedance and noise — and then asks the question that actually matters: which headphones do they treat differently?
The Schiit Magni+ reaches 100 dB on 567 of the 567 models here, the Fosi Audio SK02 on 564.
| Specification | Fosi Audio SK02 | Schiit Magni+ |
|---|---|---|
| Power into 32Ω | 190 mW | 2.0 W |
| Power into 150Ω | 41 mW | 560 mW |
| Power into 300Ω | 20 mW | 260 mW |
| Power into 600Ω | 10 mW | 130 mW |
| Output impedance | not published | 0.2 Ω unverified |
| Output noise | not published | 1.5 µV unverified |
| Price | $100 | $109 |
| Headphones it reaches 100 dB on out of 567 | 564 | 567 |
A figure marked not published is missing from the maker’s own material, which is not the same as being good or bad. Where one of these two publishes a number and the other does not, the comparison on that axis cannot be made at all — and saying so is more useful than guessing.
3 headphones reach 100 dB on the Schiit Magni+ but not on the Fosi Audio SK02 — Moondrop PARA, Symphonium Crimson, Symphonium Titan.
564 of the 567 models here reach 100 dB on both. That is a power count and nothing more; whether either source suits a given headphone also depends on the two lines above.
Each has a page of its own with a full headphone list and the provenance of every figure — worth opening here, because Schiit Magni+ has published no electrical specification at all and everything above comes from independent measurement: Fosi Audio SK02 and Schiit Magni+. Or put either against your own headphones in the source comparison tool.