It's a matter of function. Low gain balanced from Jot if you use a balanced outs from a source will be 6db gain. IEM gain on IEMagni is -10db. That's a 16db difference. The IEMagni is great for IEMs like Ara or Solaris as it will give us a little more usable range on the volume knob. I'm looking forward to being able to use TOTL DACs with desktop setups which can be better sounding than small portable music players. There are a few other desktop amps out there with negative gain for IEMs, some of them quite good sounding. The IEMagni is a little late to the party. As for better, for headphones, that will be up to you. IEMagni and Jot 2 are in different price brackets. OG Andro may still need IEMatch if you prefer Andro from around 2.5-ohm sources to tame the lows. The IEMagni output impedance is 0.33-ohms. Also, if you want to compare amps, the IEMagni input impedance is a nice easy 40k load. This will increase the chance of success of using a Y-splitter from a DAC's output to two amps. P.S. Only in black top. Grey bottom as per Magni 3+. Volume knob is different from other Magnis. It's a very nice milled piece, silky smooth to the touch.