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m2s is more compact but i really doubt that it will sound better than the m2.
There are users impressions and reviews in the Head-Fi thread. Digital sound is a very personal thing when you go below thousands of a percentage point in THD and less than 100dB SNR with almost unmeasuarble jitter. I can call an example of vacuum tube based audio that may sound incredibly good and will measure much worse than its semiconductor/microchip based counterparts.
I listen to Shozy Alien (the original "Black" version) as my main DAP. The Alien is a very simple device without any OS, menu or advanced features. Just a few buttons. I will bet its sound against any DAP under $400.