I am getting the impression that most head-fiers only care about music SQ.
When I was talking about using an amp for my Vita, I meant 100% for games. I do a lot of gaming. I game more than I listen to music, more than I watch TV or movies. Gaming is actually what got me to get a half decent set of cans in the first place. I think SQ on games is JUST as important as music. In fact right now I won't even touch Lone Survivor or Thomas was Alone until my new M-100s get here. Don't even get me started on gaming on the conoles.
I remember getting my Astro A-40s when I did play COD and for the first time I could actully hear where people footsteps where coming from. The astros were a good start, and part of the reason I started to hate COD. COD games sound like CRAP. I started really listening to games. Games like Dead Space 1 and 2 and the Battle Field games. The make my ears sing.
I really hope the m-100s do games as much justice on my PS4 and PS3 and Vita as they do on my music.
I just bought a car last night too..... It comes with a bad ass deck, but I think stock speakers. Maybe I should upgrade the speakers in the car instead of getting an amp for the m100s and a DAC. for the desktop. http://uncrate.com/stuff/panasonic-cq-tx5500d-vacuum-tube-car-stereo/ (I live in Japan so this deck isnt as rare as it is in the USA, but its still as amazing)
The way the Vita is designed, the only way to get a LO is via the dock currently which isn't suitable for gaming but for watching video or as a mini stereo. If you want to use the headphone jack, sure you can use an amp but that comes with a tradeoff as well. This is in addition to the fact that there really isn't anywhere to easily attach an amp to the Vita without making playing a game difficult: there's the rear touchscreen, bumpers, front facing touchscreen, buttons, d-pads and cameras. Where would you secure the amp during play? If you're playing at home - that kind of defeats the purpose of a portable unit and your money would be better spent on upgrading your home setup and using the PS3/PS4 (which will have way better sound anyways). If you're using it on the go, then you're limited to a small beast like the E06 which won't really inconvenience you much. If you want to use the E12 (Which is a great unit BTW) then you'll have to run a cable to your pocket and then run your headphones up from there, which is a lot of wire and very annoying to deal with in my experience.