I'm the wrong type of engineer to answer that but if both are compared purely from an electrical component standpoint, the Dragonflies both have more guts to them than the V30.
Compare the V30 teardown...
https://www.youtube.com/watch?v=dKk7F9uEWJ8#t=4m00s
...to the AQ DF 1.2:
View attachment 269615
I couldn't find a photo of the Black and Red boards, but you'll get the idea.
Having never heard the V30, Black or Red, my initial guess is that even if the V30 somehow managed to sound better (which I have to doubt after seeing the inside of the V30), the DF goes with any device and isn't locked into a phone that will likely get replaced in 1-2 years if not sooner. I'd rather put my money into a small DAC and choose whatever phone I want to go with it.
A few reviews have put both of the new DFs up against some rather good DAPs and claim that a phone+DF combo sounds as good if not better than a dedicated DAP. Convenience is certainly a benefit to the former combination as well. A DF is small enough to take everywhere without much thought.