I don't think anyone debates that the uDAC SOUNDS good - it just has a host of problems - there shouldn't be a volume control on a DAC, massive hiss issues when volume is turned up - and a lot more I can't remember off the top of my head. But for its price, it does a great job as a headphone amp/dac all in one.
Headphone Reviews and Discussion - Head-Fi.org
Judging the E10's DAC I disagree that it's not a significant improvement over onboard audio--at least Intel HD Audio. I immediately noticed an improvement to the sound out of my netbook. I later compared its Line-Out to the Xonar DX's (bypassing the amps of each) using MDR-V6s and the level of detail the two provided were very similar to my ears.