For a long time since using an external Usb Dac with my He-500 headphones I have left this option unticked, it was unticked by default so I just left it. I have since read around the net that most recommend it being ticked with headphones, I'm not sure if placebo is playing a role here, but the sound does seem to hit deeper notes when it's ticked.
I noticed if I use an internal card with it's own software, the cards utility (in this case, X-fi console launcher) disables it by default, regardless of speaker settings.
Hence the confusion.
For those of you with high end headphones/external speakers without the addition of a Sub woofer, do you have this option ticked?
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Edited by fluidz - 1/11/14 at 8:20pm