Well, I think switching both DACs and headphones are options, it's just that he may prefer putting his money to better use. For example, having 5 sets of $100 headphones is always going to be $400 that is not in use (I suppose you could wear all 5 lol). It would be much preferred to have one set of $500 headphones. I think we both have valid opinions however. Tubes are wonderful additions, and I think you used the word "distortion" in a context that doesn't represent tubes fairly. Even solid state provides distortion (same context you used).
Edited by brunk - 6/27/12 at 9:55am