The DAC really blossoms around the 80 hour mark, after that, the next big step was around the 400 mark, and in comparison wasn't nearly as large, and everything after that was nothing really notable.
I handles bass on some tracks that my iPods only distort or can't really handle and clip. I notice there are some Wu-Tang and Method Man songs that have some CRAZY deep and impactful bass that can only be realized when playing through the Keces unit.
There are also some electronic songs that I have that have some PIERCING highs that I have only been able to hear when on my laptop. All other genres basically just have been given a new life, but the afore mentioned two are really what stand out.
It's definitly highly recommended. I can't speak for the DA131 though.