Short answer
Both are desktop amplifiers, $129 against $176.
The JDS Labs Atom Amp 2 reaches 100 dB on 567 of the 567 models here, the Little Dot MK II on 560.
| Specification | JDS Labs Atom Amp 2 | Little Dot MK II |
|---|---|---|
| Power into 32Ω | 2.6 W | 100 mW |
| Power into 150Ω | 567 mW | 214 mW |
| Power into 300Ω | 284 mW | 300 mW |
| Power into 600Ω | 143 mW | 150 mW |
| Output impedance | 0.7 Ω | not published |
| Output noise | 1.33 µV | not published |
| Price | $129 | $176 |
| Headphones it reaches 100 dB on out of 567 | 567 | 560 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Load | JDS Labs Atom Amp 2 | Little Dot MK II |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Derived | Published |
| 600 Ω | Published | Derived |
Both makers publish a power rating. JDS Labs Atom Amp 2 publishes at 32 Ω and at 600 Ω; Little Dot MK II at 32 Ω and at 300 Ω. The other rows are worked out from those.
So the two columns are not equally firm row by row: at 600 Ω only the JDS Labs Atom Amp 2 figure is the maker’s own and at 300 Ω only the Little Dot MK II figure is the maker’s own. On those rows the derived number is the one to doubt first.
7 headphones reach 100 dB on the JDS Labs Atom Amp 2 but not on the Little Dot MK II — Moondrop COSMO, Moondrop PARA, Moondrop PARA 2, 4 more.
560 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 HiFiMAN HE400se: JDS Labs Atom Amp 2 has +24 dB of headroom there against +10 dB. 14 dB is about 26 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Little Dot MK II because that maker publishes no output noise figure.
| Headphone | Impedance | Needs | JDS Labs Atom Amp 2 headroom | Little Dot MK II headroom | JDS Labs Atom Amp 2 hiss | Little Dot MK II hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +43 dB | +28 dB | 17 dB | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +23 dB | +8 dB | -3 dB | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +32 dB | +22 dB | -5 dB | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +27 dB | +26 dB | -10 dB | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +24 dB | +10 dB | -11 dB | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +21 dB | +21 dB | -16 dB | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +16 dB | +17 dB | -20 dB | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +15 dB | +4 dB | -22 dB | not published |
The Little Dot MK II costs $47 more than the JDS Labs Atom Amp 2, and on these three axes the money buys nothing: among the 567 models here there is not one that the Little Dot MK II handles and the JDS Labs Atom Amp 2 does not — not on power, not on the one-eighth rule, not on hiss. The traffic runs the other way: the cheaper JDS Labs Atom Amp 2 drives 7 models to 100 dB that the Little Dot MK II does not.
Only published figures count here; blank axes are counted separately.
Each in full: JDS Labs Atom Amp 2 and Little Dot MK II.