Short answer
Both are desktop DAC/amps, $2999 against $2499.
On raw power they are level: each reaches 100 dB on 567 of the 567 non-electrostatic models here.
| Specification | Matrix element M2 | RME ADI-2/4 Pro SE |
|---|---|---|
| Power into 32Ω | 1.2 W | 1.9 W |
| Power into 150Ω | 380 mW | 405 mW |
| Power into 300Ω | 280 mW | 203 mW |
| Power into 600Ω | 140 mW | 101 mW |
| Output impedance | 11 Ω | 0.1 Ω |
| Output noise | not published | 1.09 µV |
| Price | $2999 | $2499 |
| Headphones it reaches 100 dB on out of 567 | 567 | 567 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | Matrix element M2 | RME ADI-2/4 Pro SE |
|---|---|---|
| Socket | 4.4mm | 4.4mm Pentaconn |
| Power into 32Ω | 1.7 W derived | 10.6 W derived |
| Power into 300Ω | 1.0 W | 1.1 W derived |
| Output impedance | 22 Ω | 0.2 Ω |
| Output noise | not published | not published |
| Headphones it reaches 100 dB on out of 567 | 567 | 567 |
Through the balanced sockets the two are level on the same test: each reaches 100 dB on 567 of the 567 models here. Derived figures are worked out from the loads the maker did publish.
| Load | Matrix element M2 | RME ADI-2/4 Pro SE |
|---|---|---|
| 32 Ω | Derived | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Derived |
| 600 Ω | Published | Derived |
Both makers publish a power rating. Matrix element M2 publishes at 300 Ω and at 600 Ω; RME ADI-2/4 Pro SE at 32 Ω. The other rows are worked out from those.
So the two columns are not equally firm row by row: at 300 Ω and at 600 Ω only the Matrix element M2 figure is the maker’s own and at 32 Ω only the RME ADI-2/4 Pro SE figure is the maker’s own. On those rows the derived number is the one to doubt first.
On power they are interchangeable across this whole database: there is no headphone here that one reaches 100 dB on and the other does not.
520 headphones are left alone by the RME ADI-2/4 Pro SE under the one-eighth rule but coloured by the Matrix element M2 (64 Audio Aspire 1, 64 Audio Fourte, 64 Audio Nio, 517 more).
567 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: RME ADI-2/4 Pro SE has +41 dB of headroom there against +39 dB. 2 dB is about 1.6 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Matrix element M2 because that maker publishes no output noise figure.
| Headphone | Impedance | Needs | Matrix element M2 headroom | RME ADI-2/4 Pro SE headroom | Matrix element M2 hiss | RME ADI-2/4 Pro SE hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +39 dB damping | +41 dB | not published | 15 dB |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +19 dB damping | +21 dB | not published | -5 dB |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +29 dB damping | +30 dB | not published | -7 dB |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +27 dB | +26 dB | not published | -11 dB |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +21 dB damping | +23 dB | not published | -12 dB |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +21 dB | +19 dB | not published | -18 dB |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +16 dB | +15 dB | not published | -22 dB |
| HiFiMAN Susvara | 60 Ω | 50 mW | +12 dB damping | +13 dB | not published | -24 dB |
The Matrix element M2 costs $500 more than the RME ADI-2/4 Pro SE, and on these three axes the money buys nothing: among the 567 models here there is not one that the Matrix element M2 handles and the RME ADI-2/4 Pro SE does not — not on power, not on the one-eighth rule, not on hiss. The traffic runs the other way: the cheaper RME ADI-2/4 Pro SE leaves 520 models alone under the one-eighth rule that the Matrix element M2 does not.
Only published figures count here; blank axes are counted separately.
Each in full: Matrix element M2 and RME ADI-2/4 Pro SE.