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Yes, you can add an external amp to the CUBE later, there's a convenient switch on the front to toggle between internal and external amps as well. Its a damned good value, IMO.
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The Matrix Cube is no where near the D100 IMO. For one its USB receiver resolution is limited to 16/48 which if I put it harshly is almost worthless with todays competition, even the Fiio Alphen would beat the Cube in that regard. It may certainly be a good DAC but no where near "diminishing" returns.
I tried to search at Stereo Electronics, but seems it hasn't been put on sale yet. Thanks for the info anyways!