bigshot
Headphoneus Supremus
Sub $100 crap can sound good but there is a difference in resolution, clarity, extension, etc.
Clarity and resolution are related to distortion levels and extension is related to frequency response. There are plenty of CD players in the sub $100 price range that have distortion so low it is totally inaudible and frequency response that covers the entire range of human hearing. Not only is there no need to buy an expensive DAC, there is no reason to buy a standalone DAC at all. I don't know about PCs, but my Mac mini was capable out of the box of putting out perfectly flat, dynamic and clean sound.