As Budgie has pointed out, DC offset is very rarely an issue with modern equipment. Our recommendation to go for DC coupling if using an LOD is, quite honestly, based on distortion experienced by a small number of cMoy users. I've personally had no trouble listening to a cMoy with AC coupling and an LOD (this is actually the test setup for the cMoyBB), but others have occasionally expressed difficulties as they increase volume. You can find these discussions here at Head-Fi. When this happens, I send out a DC coupled amplifier--problem solved. As I'll explain below, this issue isn't limited to the cMoyBB.
Line level signals can generate signal voltages of as little as 0.45 Vpk, or as much as 2.2Vpk. The common-mode input voltage range of the OPA2227PA opamp is |V+/-| minus 2V. With a 9V battery, voltage supplied to the opamp is +/-4.5V. Subtract 2V and we have a range of +/-2.5V left at the opamp's inputs. However, many cMoy users drain their 9V's well below 6V before swapping batteries. A strong line-level signal (2.2V) requires a +/-4.2V power supply, which means the 9V battery can only drop to 8.4V before distortion begins at maximum volume. This is also the approximate peak voltage of a fully charged NiMH battery. The volume control does attenuate the line-level signal voltage, and no one should ever need to turn the volume to max, but as the battery drains further and further past 8.4V, it's easy to understand why strong line-level signals can become problematic. Alternatively, a higher voltage AC/DC adapter can eliminate this trouble, but what's the point of a portable amp which cannot be transported?
Driving a 1uF load also isn't easy, but I'll not go into that explanation. Most consumer audio devices are stable enough to do so. By replacing the 1uF input capacitors with resistors, we solve two problems:
1) The audio source now drives a resistive load with a comfortable 10k impedance.
2) The DC coupling resistors slightly attenuate the strong line-level input signal.
--JDS
Quote:
Originally Posted by
Lucias_D 
I have some questions about ac/dc op amp based amplifier coupling, with some pertaining to the cmoybb
First I would like to discuss the types (physical construction) of capacitors used in coupling, and it's measured effect on sound quality. Does anyone have directed reading or personal findings on types of capacitors (electrolytic, mylar, polystyrene, teflon, etc..) regarding this question? Most notably I'm tackling THD or floor noise, and associated coloration of the waveform. If I had a scope I might try a bunch of different caps and try to take some measurements but I'm quite limited over here. I'm limited to my DMM and ears.
Secondly, JDS Lab's on there cmoybb modifications page highly recommend using a DC coupled signal path when using a "Line Out" input source. Does anyone know why this is? What is it specifically about a line level signal that would benefit from DC coupling in contrast to AC coupling?
Maybe this benefit is because of the specifically recommend caps in the bill of materials for this amp. From this thinking I would theorize that if 'high quality' [read: transparent audio] caps were used in this specific ac coupling in place of resistors (DC coupling), there would be no benefit to going the DC route. 
Lastly, has anyone tried using trim potentiometers to 'equalize' DC offset in op-amp based headphone amplifiers or specifically the cmoy/cmoybb. Outcomes?
This forum has been an invaluable resource for many situations I've encountered. Thanks for all those dedicated to helping others!