It's a nice headphone, Jay. Certainly not as nice as your Audeze I heard at our last meet, but I'd call it 90% there. Plus, it's just so easy to drive. I truly don't think I'd gain much dac/amp wise without climbing WAY up the chain. The 400i+Vali combo is more than enough to hold me mesmerized by the music, which is what this is all about. My last nagging doubt in the headphone realm right now is the HE-500. Essentially the same price and the memory of it haunts me.