I am sure DAC-100 is grt.
But my point was about a companion dac for HAP-100. And since HAP-100 has a headphone amp already, the companion dac can be a pure dac.
That way buying both, one will get analogue pre (HAP-100), heaphone-amp (HAP-100) and a DAC (the new unit I am talking about)
DAC-100 doesn't have analogue in, rt ?
Just a thought