Rooting allows you to get admin rights so you can install Titanium back up. This way you can back up the OS and freeze unnecessary processes that are native to android. This will further improve the speed and performance of the DX100. Not necessary but something I found worthwhile. I also recommend if you do decide to get the DX100 consider upgrading your IEMs to even higher end ones. I know the SM3s are good IEMs but the DX100 is capable of more I feel.
1. Is there a guide to rooting the DX100 to kill extraneous processes?
2. What IEMs would be on your short list?