I'd second what Joker mentioned back in his review of
T51:
I am also of the belief that audio differences between different players take a back seat in the audio chain, the chain being (in order of importance): Headphones > Source Material > Source > Amplification >>> Cabling
A few months ago, I'd have said that nothing sounds better than Clip+, which was true at that time (vs Cowon S9, iPod Touch 3G, Nanite N2, Sansa Fuze v1, Creative Zen V Plus). Nothing still beats it as an overall player - price, small form factor, ultimate portability, durability, ease of use, Rockbox (EQ, UI), SQ, low output impedance. The last factor is now becoming a slight rage in head-fi thanks to NwAvGuy's musings. Day is not far when it becomes too important for it's own good. To read why "near zero" OI is preferred, read this -
The "0-Ohm" Headphone Amplifier: The Sonic Advantages of Low-Impedance Headphone Amplifiers | Benchmark Interaction.
But, most of my current setups do sound better than Clip+ (IPod Video 5G -> LO -> Arrow 3G, QA350 -> Sysconcepts Optical -> UHA-6S) that I no longer use Clip+ and Sony E353 much these days. Within a small budget, nothing really offers an "upgrade". With a larger budget, combos / players take out more than what they give (better SQ, but bulkiness + 2 things with different battery lives + not much ease of use).
Question is what makes them "better"? What other players add over Clip+'s SQ is better power (more dynamics, better sound stage == amplification's effects) and in most cases - slightly better resolution and body/weight to the sound. On the other hand, they all would be a slight compromise one way or another. If SQ is the ultimate goal and sacrifices can be made, then you can find a brick that's better sounding than Clip+. As of now, I don't see any player to be significantly better than Clip+ by itself to recommend. Even Nanite N2 / Cube C30, which otherwise might check your boxes, does not support MP3 Tags and I don't see it as an "upgrade" from Clip+'s SQ.
Even with what I own / heard, I don't really like the Headphone out of either iPod Video or HM-601 enough to suggest dropping dough on them. Short of an iMod / diyMod, the best I could do is to add a LOD and amp and that is when iPod gets ahead of Clip+ due to warmth, better tonality etc., HM-601 even with all it's power, sounds better via it's LO than HO unless matched with something like a FX700 (did not like it with CK10 or Yuin OK1). The reason being high OI of these players (
OT: This is no longer true of the recent iPod Touch / iPhone since their HO doesn't have as much Output impedance as the older generation and hence do not benefit hugely via amplification). QA350 brick is nice sounding and has enough power on it's own to drive headphones, but you need to be mentally prepared for the digital equivalent of maintaining turn tables and live with it's various issues. Won't recommend it unless you want to go 'hardcore'.
A few options...
- You can buy a Clip Zip (same SQ + album art + color)
- Up the budget and get a Teclast T51 (which I've not heard yet).
- May be try Teclast X19HD - Teclast X19HD (now available). Be the guinea pig and tell us how it sounds
- Try the ZO2 v3. While not a player, it can color things enough to give you a new perspective.
- You can also experiment with this - 1 $ for Hisound’s new released ROCOO player???. Third auction range is from $60-119. I have no idea how it's going to sound though.