Both are desktop amplifiers, $99 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 JDS Labs Atom+ (2nd gen) on 566.
| Specification | JDS Labs Atom+ (2nd gen) | Schiit Magni+ |
|---|---|---|
| Power into 32Ω | 1.0 W | 2.0 W |
| Power into 150Ω | 545 mW | 560 mW |
| Power into 300Ω | 272 mW | 260 mW |
| Power into 600Ω | 136 mW | 130 mW |
| Output impedance | 0.7 Ω | 0.2 Ω unverified |
| Output noise | 1.99 µV | 1.5 µV unverified |
| Price | $99 | $109 |
| Headphones it reaches 100 dB on out of 567 | 566 | 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.
1 headphone reaches 100 dB on the Schiit Magni+ but not on the JDS Labs Atom+ (2nd gen) — Symphonium Titan.
566 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: JDS Labs Atom+ (2nd gen) and Schiit Magni+. Or put either against your own headphones in the source comparison tool.