How good are these Specs for a PMP?

So I am looking at a Cowon Plenue M PMP and I used to have a Cowon S9 so I know their stuff is good but I am curious about just how good some of these components really are.

here are some of the specs relating to the Sound:

  • 24bit/192Khz HD sound
  • Highest Performance Burr-Brown PCM1795 DAC
  • SNR 120dB, THD+N 0.0007%, Crosstalk-132dB, Output 2Vrms
  • High Precision TCXO
  • 3Ohm Output impedence
  • 140 Volume Levels

Supports the following formats/codecs:

  • DXD
  • DSD
  • FLAC
  • WAV
  • AIFF
  • ALAC
  • APE
  • MP3
  • WMA
  • OGG
  • WV
  • TTA
  • DCF

It has Cowon's JetEffect 7, an ARM Cortex A9 1.2Ghz Dual Core CPU, an AMOLED 3.7" 16M Color Display.
The chassis is a High-strength Metal Unibody
It has 64GB High Speed Internal storage
a MicroSDXC slot, Optical Out, a Stereo Level Meter and a Matrix Browser.

You can also plug it into a PC and use it as an external Sound Card/DAC for the PC via USB.

The microSD slot supports up to 192GB.

List Price: $799

Is it worth that price?