Short answer
Both are desktop amplifiers, $540 against $349.
The Little Dot MK III SE reaches 100 dB on 567 of the 567 models here, the Schiit Valhalla 2 on 561.
| Specification | Little Dot MK III SE | Schiit Valhalla 2 |
|---|---|---|
| Power into 32Ω | 2.5 W | 115 mW |
| Power into 150Ω | 1.5 W | 426 mW |
| Power into 300Ω | 800 mW | 800 mW |
| Power into 600Ω | 400 mW | 450 mW |
| Output impedance | not published | 14.0 Ω |
| Output noise | not published | not published |
| Price | $540 | $349 |
| Headphones it reaches 100 dB on out of 567 | 567 | 561 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Load | Little Dot MK III SE | Schiit Valhalla 2 |
|---|---|---|
| 32 Ω | Published | Derived |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Published |
| 600 Ω | Derived | Published |
Both makers publish a power rating. Little Dot MK III SE publishes at 32 Ω and at 300 Ω; Schiit Valhalla 2 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 32 Ω only the Little Dot MK III SE figure is the maker’s own and at 600 Ω only the Schiit Valhalla 2 figure is the maker’s own. On those rows the derived number is the one to doubt first.
6 headphones reach 100 dB on the Little Dot MK III SE but not on the Schiit Valhalla 2 — Moondrop COSMO, Moondrop PARA, Symphonium Crimson, 3 more.
561 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: Little Dot MK III SE has +42 dB of headroom there against +29 dB. 13 dB is about 22 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Little Dot MK III SE and Schiit Valhalla 2 because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | Little Dot MK III SE headroom | Schiit Valhalla 2 headroom | Little Dot MK III SE hiss | Schiit Valhalla 2 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +42 dB | +29 dB damping | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +22 dB | +9 dB damping | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +34 dB | +25 dB damping | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +32 dB | +30 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +24 dB | +11 dB damping | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +25 dB | +25 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +21 dB | +21 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +16 dB | +6 dB damping | not published | not published |
The Little Dot MK III SE costs $191 more than the Schiit Valhalla 2. Out of the 567 models here, that difference buys 6 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 III SE and Schiit Valhalla 2.