I have been doing A/B comparisons of the X26 and Pontus II for the past week. They are very close. In my system they are effectively identical with a USB connection to my Raspberry Pi endpoint running Roon/Qobuz. The Pontus II is better when you use the Denafrips Iris DDC in between the Raspberry Pi and the DAC. That may just be that the Pontus can connect to the Iris over I2S while the X26 pinouts are incompatible with the Iris I2s so you have to use AES, Coax or Toslink. But even when the Pontus II is better it is a fairly small difference that you mostly hear on the decay of something like a gong or acoustic guitar.