headfi link
http://www.head-fi.org/t/780642/onkyo-dp-x1-dual-sabre-dacs-balanced-output-sabre-btl-amp-mqa-dsd-256-android-5-1-1Onkyo DP-X1:
Dacs: 2x ESS Sabre ES9018K2M
Amp: 2x ESS Sabre 9601K in BTL config and Active Control Ground (an industry first).
Outputs: Balanced 2.5mm, and single ended 3.5mm.
Pioneer XDP-100R:
Dac: 1x ESS Sabre ES9018K2M
Amp: 1x ESS Sabre 9601K
Output: Single ended 3.5mm.
Both Onkyo and Pioneer daps will have industry leading performance and versatility:
Android 5.1.1
Snapdragon 801 2.36ghz Quadcore
4.7" 1280*720 HD screen (312 PPI)
2GB RAM
32GB internal storage
Dual Micro SD slots
Wifi
Bluetooth AptX
Google apps, Spotify, Tidal, etc
MQA Playback (an industry first)
PCM 384khz
DSD 11.2mhz / DSD 256
10 Band Parametric EQ
Upsampling to 384khz
Real time conversion of PCM to DSD 128
Digital Out (via usb)(up to DoP DSD 256 and PCM 384khz)
Battery life 10 hours continuous
Aluminium Anodized Unibody
Weight: 203g
Dimensions(mm):128.9*75.9*12.7
Those are some serious specs :O price is said to be <$900