havent I just answered that twice? I doubt it, a cmoy is about the most simplistic amp possible, it does not even have a regulated power supply, which the uDAC will. its basicaly an opamp with decoupling caps for the power lines and a feedback loop, thats it. also the uDAC I would think is using the digital volume control in the sabre dac , which will be superior to a cheap pot. and it provides no other benefit other than being able to choose your opamp and of course the fun of building it (which is not to be underestimated if thats the goal). I suppose its possible that the extra 1-2 volts power might help, but that depends on your headphones. I would expect te uDAC uses some sort of charge pump to increase the voltage from the USB (not sure if the uDAC has batteries or not)
Edited by qusp - 10/29/10 at 9:52pm