I don't think there is a universal rule of thumb. You have to look for a specific combination. There are few threads that D1 is much better as DAC-AMP, compared to standalone AMP. H120 is the only mp3p which has optical out that I know off and D1 is the only portable DAC/AMP which has optical in, so it may be the only option for such a combo. That said, there are amps exceeding D1 and sources better than H120, which are better SQ wise. For example, iMod/GS Voayger using analog connection to me is cleary better than H120/D1 combo using digital.
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Office rig: AV-710 --iBasso D1-- HD650, AH-D2000
Portable: iMOD/H120/Sony818 -- GS Voayger-- Atrio m5, MylarOne X3i, Klipsch Custom-3, Sleek Audio SA6
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