IMO, when it comes to mp3, i think sound quality isnt really something that you would prioritize, instead durability and longevity should be the issue. Those dirt cheap USB players out there differ compared to branded ones in terms of reliability. So lets say, Brothers USB player RM150, Sony USB player, RM400. The Brothers might last u few months while the Sony might last you years. So in end, paying less now could cause u to pay more in the long term.

But if you care about SQ, CD should be the way. Anyway, DAC is one factor, but lots of other electronic components factor into the overall soundquality, including the mosfets, caps, etc. So, if plugged in into reputable speakers, the sound quality can differ quite alot (between branded and capalang ones)

Heck, IIRC, pioneer's (to some, it is branded) SQ isnt as good as stuff like alpine and eclipse. It can be said the same for Brothers vs Pioneers

Anyway, thats what i think ^^