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I am just trying to figure out if it is just me but the panda sound great with a good dac running it through a burson conductor 3x but the internal dac is awful sounds muddy but is also running at 24bit and 48khz. Seems like drop cheaped out on the dac and is holding these headphones back.
In my experience it's the opposite; the internal electronics generally sound better since they are precisely matched/tuned as designed. Reminds me of the Kef LS50 wireless.
What source/codec are you using for wireless?
Should have clarified I am using a usb connection