I have been doing a bit of research and basically decided on the ATH-MSR7 headphones, Fiio X1, and the Fiio E10k for my main setup. Obviously I'm on a budget but I can get the headphones for $100 new. I've seen nothing but high holy praise for the X1 but it has raised an interesting question...

Snooped around a bit but didn't find quite what I was looking for. I decided recently to go with the ATH-MSR7 headphones and will most likely be purchasing a Fiio X1 DAP after reading several reviews. I'm not looking for insight into these products but if you'd like my rationalization then I'd...