Short answer
Both are portable players, $949 against $898.
The iBasso DX260 reaches 100 dB on 566 of the 567 models here, the Sony NW-ZX707 on 550.
| Specification | iBasso DX260 | Sony NW-ZX707 |
|---|---|---|
| Power into 32Ω | 262 mW | 25 mW |
| Power into 150Ω | 56 mW | 5.3 mW |
| Power into 300Ω | 28 mW | 2.7 mW |
| Power into 600Ω | 14 mW | 1.3 mW |
| Output impedance | 0.6 Ω | not published |
| Output noise | not published | not published |
| Price | $949 | $898 |
| Headphones it reaches 100 dB on out of 567 | 566 | 550 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | iBasso DX260 | Sony NW-ZX707 |
|---|---|---|
| Socket | 4.4mm | 4.4mm |
| Power into 32Ω | 1.0 W | 115 mW derived |
| Power into 300Ω | 108 mW derived | 12 mW derived |
| Output impedance | 1.1 Ω | not published |
| Output noise | not published | not published |
| Headphones it reaches 100 dB on out of 567 | 566 | 561 |
Through the balanced sockets the iBasso DX260 reaches 100 dB on 566 of the 567 models here and the Sony NW-ZX707 on 561. Derived figures are worked out from the loads the maker did publish.
| Load | iBasso DX260 | Sony NW-ZX707 |
|---|---|---|
| 32 Ω | Derived | Derived |
| 150 Ω | Derived | Derived |
| 300 Ω | Derived | Derived |
| 600 Ω | Derived | Derived |
Neither column is a maker’s power rating at these loads. Of the 280 sources here, 209 publish a figure at at least one load; these two do not, so every row above is derived — between or beyond the loads each maker did publish, holding output voltage as the maker’s own figures imply. The method understates rather than flatters, but it is still arithmetic rather than a rating.
16 headphones reach 100 dB on the iBasso DX260 but not on the Sony NW-ZX707 — Audio-Technica ATH-R70xa, Beyerdynamic DT 880 Edition (600Ω), Beyerdynamic DT 990 Edition (600Ω), 13 more.
550 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 Audio-Technica ATH-R70X: iBasso DX260 has +11 dB of headroom there against +0 dB. 10 dB is about 11 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for iBasso DX260 and Sony NW-ZX707 because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | iBasso DX260 headroom | Sony NW-ZX707 headroom | iBasso DX260 hiss | Sony NW-ZX707 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +39 dB | +28 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +19 dB | +8 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +12 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +17 dB | +7 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +16 dB | +6 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +11 dB | +0 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +6 dB | -4 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +4 dB | -6 dB | not published | not published |
The iBasso DX260 costs $51 more than the Sony NW-ZX707. Out of the 567 models here, that difference buys 16 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: iBasso DX260 and Sony NW-ZX707.