May I ask what exactly this is representing? Is it just the S/N ratio?
Purely subjective ranking. It's apparently been tested using proper sound equipment 'late May'.
http://66.102.9.104/translate_c?hl=...3_classs_suivant_leur_qualit_audi-t64958.html
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I have a P2 and I really like it. I get superb hi, mids and bass using the custom 7 band equaliser and bass boost. It also has a custom 7 band 'Master EQ' (affecting all sound from the player, such as video audio and FM radio, not just from playing music files). If you do get one, make sure you flash the firmware to version EU 3.15, it's much better.
