It's hard to follow what's supposed to make the E10 such a better DAC and headphone amp. I think it sounds different, and better in some of the midranges, but the Creative is still going strong and clearly preferable in some aspects (detail, warmth, bass...)

I just wanted to clarify that the X-Fi HD does allow 44.1khz sample rates in SPDIF Output.

I know this is an old thread but I'm currently driving my HD650's with no problems, volume level at 40 is almost too loud. I also have the ATH-M50x's and they sing easily.