I love mine and use it almost all the time. Its a Surfans f20 with rockbox native installed. Makes it feel like I’m using my old ipod lol
A 320kbps or 256 VBR mp3 is pretty decent, and if it is going over BT then the BT headphones play the role of the DAC in a way. So, if the headphones are OK then the sound will be OK. So far I only notice differences on my favourite albums and certain genres. Like country, folk, and especially bluegrass sound a lot better when I find a lossless 24bit version than the 320kbps mp3. Metal as well, and a handful of electronic and classic rock albums.
I’ve always found it interesting that I cannot stand Nine Inch Nails on my BT headphones, but I really enjoy The Downward Spiral on my father’s good studio headphones.
Oh NIN… One of my first albums was Further Down the Spiral. Wow. What a discovery. Mind blown.
Trent Reznor is a peculiar one though. He is opposed to digital music and thinks music should be enjoyed on a CD or vinyl. It wouldn’t surprise me that his work is mastered in a way that favours certain formats.