Just ran across this thread...
BigTerminator,
Glad you are enjoying your DC-1. I agree, for the $, I was hard pressed to find anything that can compete for it feature wise. I also GREATLY enjoy it as a DAC. Like you, I have a LOT of difficulty differing between DACs.
When I owned my previous DC-1 I compared it directly to a Cambridge Audio DAC Magic (that I also owned at the time) and a Cambridge Audio Azur 340C CD player (that I still own) and I doubt that I would have been able to tell either of them apart in blind listening tests. Perhaps it is because they are delta sigma chips and none of them are poor implementations by any means (IMO).
The DC-1 is, however, the only headphone amp I have ever owned, so I don't have anything I can compare it to. It seems ok IMO, but I do admit that it's a bit noisy when the music is paused and I turn the volume all the way up while using bright earbuds. With any of the on ear or over ear headphones I have, this noise (hiss) is barely audible when doing the same test.
Thanks for your opinions and enjoy your DC-1, I LOVE mine!