Short answer
Both are portable players, $949 against $919.
The iBasso DX260 MK2 reaches 100 dB on 566 of the 567 models here, the Shanling M6 Ultra on 565.
| Specification | iBasso DX260 MK2 | Shanling M6 Ultra |
|---|---|---|
| Power into 32Ω | 262 mW | 240 mW |
| Power into 150Ω | 56 mW | 51 mW |
| Power into 300Ω | 28 mW | 26 mW |
| Power into 600Ω | 14 mW | 13 mW |
| Output impedance | 0.6 Ω | 1.0 Ω |
| Output noise | 1.0 µV | not published |
| Price | $949 | $919 |
| Headphones it reaches 100 dB on out of 567 | 566 | 565 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | iBasso DX260 MK2 | Shanling M6 Ultra |
|---|---|---|
| Socket | 4.4mm | 4.4mm |
| Power into 32Ω | 1.0 W | 720 mW |
| Power into 300Ω | 108 mW derived | 77 mW derived |
| Output impedance | 1.1 Ω | 1.0 Ω |
| Output noise | 1.0 µV | not published |
| Headphones it reaches 100 dB on out of 567 | 566 | 566 |
Through the balanced sockets the two are level on the same test: each reaches 100 dB on 566 of the 567 models here. Derived figures are worked out from the loads the maker did publish.
| Load | iBasso DX260 MK2 | Shanling M6 Ultra |
|---|---|---|
| 32 Ω | Derived | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Derived | Derived |
| 600 Ω | Derived | Derived |
Only one of these two columns starts from a power rating. Shanling M6 Ultra publishes one at 32 Ω; iBasso DX260 MK2 publishes none at any of these four loads, so its column is worked out from power it published at other loads. Both are arithmetic on a maker’s own figures rather than guesses, and the method used for the iBasso DX260 MK2 understates rather than flatters — but at 32 Ω is the only load here at which its maker can be held to a figure.
1 headphone reaches 100 dB on the iBasso DX260 MK2 but not on the Shanling M6 Ultra — Moondrop PARA.
14 headphones are left alone by the iBasso DX260 MK2 under the one-eighth rule but coloured by the Shanling M6 Ultra (64 Audio Nio, 64 Audio Volur, Campfire Audio Andromeda 2023, 11 more).
565 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: iBasso DX260 MK2 has +19 dB of headroom there against +12 dB. 6 dB is about 4.4 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Shanling M6 Ultra because that maker publishes no output noise figure.
| Headphone | Impedance | Needs | iBasso DX260 MK2 headroom | Shanling M6 Ultra headroom | iBasso DX260 MK2 hiss | Shanling M6 Ultra hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +39 dB | +32 dB | 14 dB | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +19 dB | +12 dB | -6 dB | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +21 dB | -7 dB | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +17 dB | +17 dB | -12 dB | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +16 dB | +14 dB | -13 dB | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +11 dB | +10 dB | -19 dB | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +6 dB | +6 dB | -23 dB | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +4 dB | +4 dB | -25 dB | not published |
The iBasso DX260 MK2 costs $30 more than the Shanling M6 Ultra. Out of the 567 models here, that difference buys 1 more model driven to 100 dB and 14 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: iBasso DX260 MK2 and Shanling M6 Ultra.