After researching which DAC to get for my Imac 27" iv noticed that just about any entry level DAC (in the 200-350USD) review is primarily referring to the SQ with headphones.
I personally will use my DAC (Audinst HUD MX1, which will arrive today yay!) with my PC speakers, as i only own a pair of cheap Sennheiser HD201. While i do plan to buy a pair of Sony MDR ZX700 i will only use them during the night when i work as to not disturb my wife and kids.
So the reviews are only telling one part of the story, as dac will not sound the same on headphones as i will on speakers ?
And unless you have the headphones used in the review (or have a reference of how they sound) the impression/review of the SQ might be more or less useful to you ?