Short answer
Both are desktop amplifiers, $149 against $229.
On raw power they are level: each reaches 100 dB on 567 of the 567 non-electrostatic models here.
| Specification | Schiit Vali 2+ | Topping L50 |
|---|---|---|
| Power into 32Ω | 1.5 W | 2.8 W |
| Power into 150Ω | 496 mW | 933 mW |
| Power into 300Ω | 400 mW | 540 mW |
| Power into 600Ω | 200 mW | 290 mW |
| Output impedance | 1.8 Ω | 0.1 Ω |
| Output noise | 25 µV unverified | not published |
| Price | $149 | $229 |
| 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.
| Load | Schiit Vali 2+ | Topping L50 |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Published |
| 600 Ω | Published | Published |
Both makers publish a power rating. Schiit Vali 2+ publishes at 32 Ω, at 300 Ω and at 600 Ω; Topping L50 at 32 Ω, at 300 Ω and at 600 Ω. The other rows are worked out from those.
The two publish at the same loads, which is the one case where the rows of this table can be read straight across.
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.
72 headphones are left alone by the Topping L50 under the one-eighth rule but coloured by the Schiit Vali 2+ (64 Audio Aspire 1, 64 Audio Fourte, 64 Audio Nio, 69 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: Topping L50 has +47 dB of headroom there against +40 dB. 7 dB is about 4.7 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for Schiit Vali 2+ and Topping L50 because neither maker publishes no output noise figure.
| Headphone | Impedance | Needs | Schiit Vali 2+ headroom | Topping L50 headroom | Schiit Vali 2+ hiss | Topping L50 hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +40 dB damping | +47 dB | not published | not published |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +20 dB damping | +27 dB | not published | not published |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +30 dB | +34 dB | not published | not published |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +28 dB | +30 dB | not published | not published |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +22 dB | +26 dB | not published | not published |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +22 dB | +24 dB | not published | not published |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +18 dB | +19 dB | not published | not published |
| HiFiMAN Susvara | 60 Ω | 50 mW | +12 dB | +16 dB | not published | not published |
The Topping L50 costs $80 more than the Schiit Vali 2+. Out of the 567 models here, that difference buys 72 more models left alone under the one-eighth rule.
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: Schiit Vali 2+ and Topping L50.