Well to be honest I don't really know 
. I have never gotten the opportunity to compare really high quality DACs so I am sure that at some point the quality of the DAC becomes overkill for movies, tv shows, etc. I do know that using a better sound card made a world of difference when watching movies, but the main purpose will be music so if this device is better than equivalent DACs for music then I'll just go with it. I just thought that with SPDIF the quality would be almost the same as playing the songs internally so it would be fair to compare the digital inputs of the Hifiman and DACs in the same price range. If anyone here could give me the names of the DACs in the price range of the Hifiman so I can do some reading up on them that would help a lot since it seems like most of them are no longer portable beyond $500.
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Head-Fi.org › Forums › Equipment Forums › Portable Source Gear › Hifiman 801 USB DAC vs Portable USB DACs
