Here comes the fresh result.
-4dB analog gain(0dBFS) on iPod : -10dBFS on PC
14/15 level slider on SGS2 : -10dBFS on PC
So you can add roughly 10dB to those dB.
That gives Noise level <= -93.1dB, -92.7dB / DR > 92.7dB, 92.7dB for SGS2, iPod 5.5G respectively. Not sure about other results.(Actual value would be better than this)
And if SGS2 level slider controls digital gain its result would be better.
Graph shows they have far different design.
It should be considered as an comparative measurement not an absolute value.