You're missing the point... you won't find many 'flagship' smartphones with a full-blown Wolfson DAC on-board offering 24-bit 192KHz sample rate support, 121dB SNR, 120dB dynamic range, and more noise-cancelling modes than you can shake a stick at.
A fairer comparison is probably Sony's NW-ZX2, as linked-to by EM. Twice the price, wifi-only, and not nearly as cool.
Adding on to that -
So far as I recall, the first phone-based 24-bit 192 kHz (MP-Q) custom DSP was offered on the LG G2, followed by the Samsung Note 3, and Samsung purportedly continued it on other models.
The 2014 Sprint HTC One M8 Harman Kardon edition, available to rooted, s-off, regular HTC One M8 models, also offered it, and that was the first phone offering it with an audio company providing additional sound shaping.
The upgraded Dolby version showed in the 2015 HTC One M9.
All of those came in at premium prices with the higher-end processor du jour. (The Asian One M9+ claims Dolby support but the Asian HTC websites conspicuously don't specify 24-bit audio - the single-sim M9+ uses a MediaTek SoC.)
I'll leave it to the judges to decide whether the Marshall audio equals or surpasses the M8 HK or M9 - but if you want MP-Q audio support with a better processor and an established brand, there you go. Generally, the HTC has been ceded as the best sounding phone on all fronts to date.
I'm aware that HTC isn't the top brand or necessarily common in China and given that this is filling in the blanks on who makes what, as opposed to a popularity contest, I don't think that matters.
The Marshall rings in with a lower grade Snapdragon - not sure how that suddenly made it a $200 Chinese knock off. I'm all ears though.
Unless of course there are $200 Chinese knock offs providing *full* MP-Q audio support.
^ Not intended as an exhaustive review, just the ones I followed as a matter of personal taste.
