Lets just agree to disagree.. I'm in the camp that is hunting for a pure transport device only and Id say based on the amount of headfiers (Rudi comes to mind) with multiple portable amps and portable dacs there is a huge market waiting to be tapped who want the same. There is a market who, like opamp swapping, swap devices to match their cans/IEMs. I for one, hate starting the chain locked to stupid iTunes
If iriver did not advertised the AK100 as a high fidelity DAP than i would not be a harsh judge on it and I would understand why people are pairing it with external DAC and amp but considering the amount of people who have purchased this and paired with external amp that tells me that there might be something serious wrong with it.