I just did an ABX test with my UM3x out of my laptop and I could not tell the difference between FLAC and 192kbps, which I attribute to a poor ability to discern subtleties. But maybe its because of the poor DAC as well?
Here was my post on DACs, Amps and Files after about 4+ hours of tests.
http://www.head-fi.org/t/605378/new-owner-of-um3x-did-i-buy-the-wrong-earphones/15#post_8304189
I think I appreciate the differences more now than before regarding DACs and Amps but the file format just stumped me completely (like it has in the past too since I do have FLAC + 320kbps files that I could never tell the difference between).
I think I still prioritize amps because it seems their differences are the most dramatic and able to influence good sound for what you are spending. I think I will try to buy a DAC sometime if only for educational purposes.
That La Figaro amp actually looks pretty sexy in comparison. Name is not very sexy though >.>
I see people debating on whether the 332 or 336 is better though. I was able to try an HD650 at the local store but, no surprise, I was not able to drive it to any decent volume with the E11.
I will give it another shot once my Headstage Arrow comes in and if it sounds nice, I will try to find it second hand, sell my HD598 and maybe pick up the Figaro amps.
Also, I would love to get a better DAP but the problem has been size. I like my stuff small and portable (and most preferably not ugly like the Sanza). Any suggestions for sexy, small DAPs that have a decent storage size? I'm thinking the point would be that it already comes with a great DAC inside.