Zzzz. There's no difference lah. Cmoy is to weak to power higher end headphones. The circuit is so simple, the parts for it are available everywhere unlike PIMETA/PPA etc where most people will have to order the PCB. Cmoy is really to help people without a background in electronics build their first amplifier. In other words, it makes really little sense for someone to actually buy one.
And the parts I used for mine were not exactly super cheap, afaik the chinese Alps is actally comparable with the real thing, minus the stupid stepped action they tried to imitate.
Resistors make very little, if any difference in sound. The capacitors, OPA and workmanship are the ones that make a difference in sound. The only part of the resistor that would matter is the wire and material used, but that's not even 1CM long so it becomes rather insignificant.
Taken from Tangent's website:
http://tangentsoft.net/audio/cmoy-tutorial/parts.html QUOTE
Are 1/8W Resistors Sufficient?
I spec 1/4W resistors for the generics above simply because they're the most readily available sort, not because the CMoy amp really dissipates 1/4W anywhere in the circuit. Even if it did, the Vishays are Mil-Spec resistors, which means that the tests are done at higher temperatures than regular components. At the temperatures this amp will see, the RN55s are effectively 1/4W resistors.
The resistors in a CMoy amp that see the highest load are the power supply splitter resistors. With the highest supply voltage you're likely to use - 30 V - these resistors only dissipate about 50 mW. Therefore, even 1/8W resistors are adequate for all aspects of the CMoy design.
lol, that's really like using a 500W PSU for a PC that has only a non Prescott CPU, 1 HDD and 1 DVD-ROM.
If you happen to drop by Head-Fi (I don't go there much anymore, the place was much better before all the nice guys left), check around to see who pairs a cmoy with their 400-dollar-or-more headphone in their primary rig.