This was seen/posted over in the DX90 thread:
Jamato you're the man! By the way you'll be pleased to hear we have the best dap in the world! We finally beat ak240
Can somebody here please tell me what I'm missing before I throw my 240 in the trash and get a DX90.
Nothing! Just a bit of humour.
You definitely do not need an extra amplifier with the AK240, especially if your headphones or IEMs have been re-cabled for the balanced output. If the AK240 was $2500 but needed an extra amp, that would be crazy IMO.
While we're on the subject of the line out though, I had a flash of inspiration. Whenever I buy full-size headphone cables now I ask for them to be terminated in a 4-pin mini-XLR (or now an AK240 TRRS). Then I get tails, along with the cable, to adapt the mini-XLR or TRRS to other connections, such as TRS, 4-pin XLR or dual 3-pin XLR. See Moon Audio (Silver Dragon), ALO Audio (Green Line) and Norne Audio (AK240 adaptors) for examples, but any cable maker can do them.
I wanted to connect the AK240 to an amp and realised that the dual-3-pin XLR tail had the correct plugs to use as an input as well, so I whipped up an adaptor to connect that tail to the AK240 tail and the result was an AK240 balanced output cable:
Nice Cable. may i ask where did u get it from? balanced line out for AK240 should have both the 2.5mm TRRS and 3.5 TRS if i m not wrong.
This was a kludge to use an AK240 as a source for an amp. The purpose of the TRS is to get the ground connection, which the balanced out doesn't have. It isn't necessary though as no signal passes through the ground in a balanced connection. It is only used for connecting the shield (or connecting the ground between two devices, but that is another matter altogether).