Short answer
Both are desktop amplifiers, $1160 against $1600.
The SMSL VMV P2 MK2 reaches 100 dB on 567 of the 567 models here, the SPL Phonitor se on 566.
| Specification | SMSL VMV P2 MK2 | SPL Phonitor se |
|---|---|---|
| Power into 32Ω | 2.0 W | 1.0 W |
| Power into 150Ω | 499 mW | 3.1 W |
| Power into 300Ω | 300 mW | 4.2 W |
| Power into 600Ω | 150 mW | 2.1 W |
| Output impedance | <0.1 Ω | 0.18 Ω |
| Output noise | not published | 5.48 µV |
| Price | $1160 | $1600 |
| Headphones it reaches 100 dB on out of 567 | 567 | 566 |
Not published means the maker leaves it out, so that axis cannot be compared.
| Balanced | SMSL VMV P2 MK2 | SPL Phonitor se |
|---|---|---|
| Socket | 4.4mm / 4-pin XLR | no separate rating |
| Power into 32Ω | 8.0 W | — |
| Power into 300Ω | 1.0 W | — |
| Output impedance | <0.1 Ω | — |
| Output noise | not published | — |
| Headphones it reaches 100 dB on out of 567 | 567 | — |
Only the SMSL VMV P2 MK2 has a separate balanced rating from its maker; through it, it reaches 100 dB on 567 of the 567 models here. The SPL Phonitor se may still have a balanced socket — its spec sheet simply gives no figure for one, so there is nothing to put beside it.
| Load | SMSL VMV P2 MK2 | SPL Phonitor se |
|---|---|---|
| 32 Ω | Published | Published |
| 150 Ω | Derived | Derived |
| 300 Ω | Published | Derived |
| 600 Ω | Published | Derived |
Both makers publish a power rating. SMSL VMV P2 MK2 publishes at 32 Ω, at 300 Ω and at 600 Ω; SPL Phonitor 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 SMSL VMV P2 MK2 figure is the maker’s own. On those rows the derived number is the one to doubt first.
1 headphone reaches 100 dB on the SMSL VMV P2 MK2 but not on the SPL Phonitor se — Symphonium Titan.
566 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 Beyerdynamic DT 1990 Pro (250Ω): SPL Phonitor se has +39 dB of headroom there against +27 dB. 12 dB is about 15 times the power, which matters for peaks rather than for how loud the music sits.
The hiss columns are empty for SMSL VMV P2 MK2 because that maker publishes no output noise figure.
| Headphone | Impedance | Needs | SMSL VMV P2 MK2 headroom | SPL Phonitor se headroom | SMSL VMV P2 MK2 hiss | SPL Phonitor se hiss |
|---|---|---|---|---|---|---|
| Shure SE846 | 9 Ω | 0.04 mW | +48 dB | +38 dB | not published | 29 dB |
| Campfire Audio Andromeda 2020 | 9 Ω | 4.0 mW | +28 dB | +18 dB | not published | 9 dB |
| Audeze LCD-2 Classic | 70 Ω | 0.79 mW | +31 dB | +33 dB | not published | 7 dB |
| Beyerdynamic DT 1990 Pro (250Ω) | 250 Ω | 0.63 mW | +27 dB | +39 dB | not published | 3 dB |
| HiFiMAN HE400se | 25 Ω | 7.9 mW | +25 dB | +20 dB | not published | 2 dB |
| Audio-Technica ATH-R70X | 470 Ω | 1.6 mW | +21 dB | +32 dB | not published | -4 dB |
| Sennheiser HD 600 | 300 Ω | 6.6 mW | +17 dB | +28 dB | not published | -8 dB |
| HiFiMAN Susvara | 60 Ω | 50 mW | +13 dB | +15 dB | not published | -10 dB |
The SPL Phonitor se costs $440 more than the SMSL VMV P2 MK2, and on these three axes the money buys nothing: among the 567 models here there is not one that the SPL Phonitor se handles and the SMSL VMV P2 MK2 does not — not on power, not on the one-eighth rule, not on hiss. The traffic runs the other way: the cheaper SMSL VMV P2 MK2 drives one model to 100 dB that the SPL Phonitor se does not.
Only published figures count here; blank axes are counted separately.
Each in full: SMSL VMV P2 MK2 and SPL Phonitor se.