Short answer
Both are desktop amplifiers, both at $149.
On raw power they are level: each reaches 100 dB on 567 of the 567 non-electrostatic models here.
| Specification | Schiit Vali 3 | Topping L30 II |
|---|---|---|
| Power into 32Ω | 1.5 W | 2.7 W |
| Power into 150Ω | 496 mW | 946 mW |
| Power into 300Ω | 400 mW | 560 mW |
| Power into 600Ω | 200 mW | 280 mW |
| Output impedance | 0.5 Ω | 0.1 Ω |
| Output noise | 2.83 µV | 0.3 µV |
| Price | $149 | $149 |
| Headphones it reaches 100 dB on out of 567 | 567 | 567 |
| Load | Schiit Vali 3 | Topping L30 II |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Published |
| 600 Ω | Published | Derived |
Both makers publish a power rating. Schiit Vali 3 publishes at 32 Ω, at 300 Ω and at 600 Ω; Topping L30 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 Schiit Vali 3 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.
1 headphone is left alone by the Topping L30 II under the one-eighth rule but coloured by the Schiit Vali 3 (Symphonium Titan).
16 headphones stay below the audible-hiss threshold on the Topping L30 II but cross it on the Schiit Vali 3 (64 Audio Fourte, Campfire Audio Andromeda 10, Campfire Audio Andromeda 2023, 13 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 L30 II 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.
Hiss below about 20 dB SPL is inaudible in a quiet room.
| Headphone | Impedance | Needs | Schiit Vali 3 headroom | Topping L30 II headroom | Schiit Vali 3 hiss | Topping L30 II hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +40 dB | +47 dB | 23 dB | 4 dB |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +20 dB | +27 dB | 3 dB | -16 dB |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +30 dB | +34 dB | 2 dB | -18 dB |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +28 dB | +30 dB | -3 dB | -22 dB |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +22 dB | +26 dB | -4 dB | -23 dB |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +22 dB | +24 dB | -10 dB | -29 dB |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +18 dB | +19 dB | -14 dB | -33 dB |
| HiFiMAN Susvara | 60 Ω | 50 mW | +12 dB | +16 dB | -16 dB | -35 dB |
These two cost the same, $149, so price settles nothing. Out of the 567 models here, the Topping L30 II leaves one model alone under the one-eighth rule and keeps 16 below the audible-hiss threshold — and on the other side there is no such advantage at all.
Only published figures count here; blank axes are counted separately.
Each in full: Schiit Vali 3 and Topping L30 II.