You are still going to have the 22 ohm resistor in the signal path. Normally to amp, you want as low of an output impedance as possible since the AK100 will be acting like a preamp. 1 ohm or less into the amp unless you are going optical out to another dac.
Damn...hadn't thought it through; no way to get around the AK100 output impedance. Crap. Oh well, I'll give it a try stock & see how it works for me w/ my SM64's (98 ohm). If the output impedance is audible, I'll send it to Vinnie. I would've just had it done right away if I could buy direct from him, but he emailed me earlier today to say he doesn't have any units in stock.