The bass appears to go as deep as your headphones will play back, and it doesn't have problems with power/control at that level. Treble isn't harsh, the entire amp just seems quite neutral.
As for the pre-amp outputs, they are not 100% muted, but its something like 80db of muting. So if you have your headphones collapsing your skull and your speaker amp on you will get some noise from the speakers. You will be deaf, but you could measure it.
The volume control is as linear as a normal ALPS pot, if you like your music really quiet or have extremely sensitive headphones and are forced to use the high gain mode you might have imbalance. If you are using RCA instead of ACSS you can leave it at low gain mode though and avoid or minimize that possible problem.
The default for the C2 is the OPA607 iirc, and you can use just about any other opamp you fancy.
The RCA input works, if you don't want an Audio-GD DAC with ACSS outputs you don't have to get one to go with the C2.