Personally, I justify my purchase like this:
1) My FiiO E7 started having contact issues on the headphone jacks after only a couple of months of use. I wanted something with much better build quality.
2) I wanted a good amp with near 0Ω output impedance, so that it would work with headphones / IEMs with a non-flat impedance curve (like my Shure SE425s).
3) I wanted an amp that could power headphones with very low sensitivity, should I ever buy a pair.
4) I wanted an amp with enough headroom, power wise, because I use a lot of digital attenuation to the signal (Replaygain, subtractive EQ).
5) I wanted overkill, for the warm fuzzy feeling, and peace of mind.
I'm not saying it's 100% justified
Edited by skamp - 1/25/13 at 3:48am