Short answer
Both are desktop amplifiers, $176 against $200.
The Schiit Magni Piety reaches 100 dB on 567 of the 567 models here, the Little Dot MK II on 560.
| Specification | Little Dot MK II | Schiit Magni Piety |
|---|---|---|
| Power into 32Ω | 100 mW | 1.0 W |
| Power into 150Ω | 214 mW | 446 mW |
| Power into 300Ω | 300 mW | 400 mW |
| Power into 600Ω | 150 mW | 200 mW |
| Output impedance | not published | 0.6 Ω |
| Output noise | not published | not published |
| Price | $176 | $200 |
| Headphones it reaches 100 dB on out of 567 | 560 | 567 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Load | Little Dot MK II | Schiit Magni Piety |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Published |
| 600 Ω | Derived | Published |
Both makers publish a power rating. Little Dot MK II publishes at 32 Ω and at 300 Ω; Schiit Magni Piety at 32 Ω, at 300 Ω and at 600 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 Schiit Magni Piety 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 Schiit Magni Piety 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 Shure SE846: Schiit Magni Piety has +42 dB of headroom there against +28 dB. 14 dB is about 24 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 and Schiit Magni Piety because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | Little Dot MK II headroom | Schiit Magni Piety headroom | Little Dot MK II hiss | Schiit Magni Piety hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +28 dB | +42 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +8 dB | +22 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +22 dB | +29 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +26 dB | +28 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +10 dB | +21 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +21 dB | +22 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +17 dB | +18 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +4 dB | +11 dB | not published | not published |
The Schiit Magni Piety costs $24 more than the Little Dot MK II. Out of the 567 models here, that difference buys 7 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: Little Dot MK II and Schiit Magni Piety.