I have been using XDuoo X2 for a couple of months before it decided to die. Meanwhile I ordered the ONN X5 that I received some days ago.
It has an internal memory of 8GB and supports micro SD card.
It does not come with earphone or iem.
The X5 screen is quite nice and is at least 4 times larger than the XDuoo X2 screen and definition is good for the price. It can record, but I haven't tested this functionality. Good point, it can play FM radio.
The Good:
It plays FLAC files, and many other formats. I confirm that it can play FLAC 24bits/192KHz files.
The sound is good. I paired it with Zircon Rock IEM and this is a very good budget pair. I bet you won't currently find a cheaper high res combo: X5+Zircons. I can't compare with the X2 sound coz my X2 is dead already, but from memory I think it is just as good.
Volume can get to very high level with the Zircons, max is 32 and at 22 I can't go higher. I need to take the time to test different IEM and headphones and report back.
It is supposed to be able to play from SD card up to 32GB, but I have reformatted a 64GB SD card to FAT32 and it can read files from the SD card.
I like the size and quality is better than the X2. Ano finish is flawless.
The Bad:
I had problems reading from the SD card before I upgraded the firmware. If you don't know or don't care upgrading the firmware, better not buy the X5 coz you will end of having a player with only 8GB of usable space.
The interface could be better, but personally I find it better than the XDuoo X2 interface. .. but the X2 interface is the worse in the whole world.
To play a file from the SD card you have to go to menu, then explore, then SD card, then choose the file... It does NOT organize the files from SD card into Artist, Albums, Genres etc... I think that it does so only for the files on the 8GB memory.