I hope it's a tough question
Almost everywhere I read, cMoy is recommended and among top tiers for an entry level amp.
I'm fairly new to the amp bandwagon, most I've tried is listening to some Fiio's e11, e6, e3, vibe mini though I wasn't entirely impressed by them, I'm need of a good amp and believe I do not have to overspend for one - cmoy seems a wise choice.
My headphones is 40ohm so i don't really need something full sized while I did consider going for the JDS C421 but then again, with that budget i can get a DAC along with it which I don't need.
Warning: Spoiler! (Click to show)
I'm both a basshead and trebel, but single priority is given to bass for now as my source, Colorfly C3 plays IEM nicely but lacking enough bass and imbalance at louder volumes for the headphones.
One problem is I can't try the cmoy, only shipped which is quite a big no-no in the portable music industry to not try something for yourself, no matter what people say. I was also considering and yet to try Fiio E07 Andes and E17, probably this weekend, but what I read from Headfonia, they're quite similar to E11 solely as an amp. I don't really need the DAC or extra features for now or there is something I don't know.
Honestly, the first time I saw the altoids tin, i didn't think much of it, probably more as a budget self made amp but what I've been reading is these guis have been bringing pleasure to a lot of people for a reasonable budget. i don't want to be missing out, for 60 bucts, its quite hard to beat.
However, all I'm doing now is searching for all the contenders to either surpass or more likely to par with it.and thereby make my choice. I hope you can make this small pursuit easier and more knowledgeable.