Those are exactly the opamp I'll avoid in those positions. WM8740 doesn't need a LPF, the opamp is for differential-to-single-ended conversion. Here are a few reasons why AD8620 is a poor choice: (1) DX50 is running on +/-4.5 but AD8620 is +/-5V minimum. (2) AD8620 isn't rail-to-rail. Given it is going to be underpowered, not being rail-to-rail further cut into its dynamic performance. There is a chance the AD8620 might clip the signal when it is on full line-out. The only good news is that iBasso limits the full line-out to 1.5Vrms so you might get away with it. But it certainly is not a good opamp to use. AD797 isn't fair very well either. First, it isn't rail-to-rail either (in fact, voltage swing is worst than AD8620) and it is underpowered as well. While it does have excellent low output impedance, It doesn't actually deal particularly well with capacitance load and can be a big problem since DX50 has a massive 440uF of output caps, beside what the headphone will add to it. In fact, you will need to add some resistors to AD797 output to make sure it will be stable.
There is a tendency for people to just randomly put in well regarded opamp into a circuit and be happy about it. IMO however, those two are only making each other worst than they would have been individually. As for Elna caps - if they are really going for higher transparency, OxiCaps would have been a better choice. Better yet, iBasso should have avoided caps on the output all together, given the benefit of no needing to worry about corner frequency or coloration. That should be well within their capability and not difficult to implement since they already have a +/- voltage rail.