Will the sound processor in an iPad outperforms MacBook Pro's? So iPads or any other iPod or iPhones uses audio codec from third-parties, most likely Cirrus Logic in recently products. For example, the iPhone 5 uses Apple-branded Cirrus Logic 338S1077 audio codec according to this iFixit teardown.

I am not sure of the codec used in MacBook Pros, especially my 15" retina one, but I am thinking that since the audio is the Intel integrated one, the codec is probably Intel-branded.

But the question remains, which would yield a better quality. The one on MacBook Pro or the one on an iPad or iPhone.

(Assuming playing the same AIFF file, outputting through the headphone port to a same headphone.)
It's a Cirrus Logic audio codec  :

Source : 


http://www.techrepublic.com/blog/cracking-open/teardown-shows-retina-macbook-pro-is-nearly-impossible-to-upgrade-difficult-to-work-on/696   
http://www.techrepublic.com/photos/cracking-open-the-apple-macbook-pro-with-retina-display/6372862?seq=79


So I would say the iPad won't outperform the MacBook Pro.