Disclaimer: I have not used this as an amp yet, just as a DAC out to my Black Label. My thoughts on that:
I mostly use it for gaming but, one caution I would give anyone looking at this for music purposes: don't expect anything good from the EQ feature. It is absolutely terrible sounding. The E5's (and X7's) EQ is vastly superior. The EQ on this sounds like the E3, no joke.
As a pure DAC with all of its DSP features turned off it's OK but... there are better options that cost less than this for purely music (or any stereo media) DAC duties. I think the primary utility of this device is a console virtual surround device thanks to its Dolby (ac3) decoding. So, a much cheaper and less feature-heavy Creative X7, or a better sounding Mixamp. It's secondary function would be PC virtual surround, and I say that because for strictly PC virtual surround I would go with the E5, which as stated above has a waaaay better EQ feature and is in my opinion an all-round better sounding device for the same price. (And the E5 has bluetooth and its settings can be changed from your phone.)
Aside from those uses, there is no reason to get this.