Depends what you are using as your source/transport. If you are planning on using a laptop with an analog line out then I would say you would see a HUGE improvement in sound with a DAC (either a USB DAC or if your computer has an optical out you can use that).
If you've already got a really nice CDP, a $200 DAC might not get you any improvement at all and will simply add another link in your chain.
Since I read in your other thread that your coming from a portable rig, no amp is going to make a bad source sound good and you don't want to amplify flaws. Seems that there are not too many $200 giant killer sources and your headphones and amp both would cost more. I'm a proud believer in headphones, source, and then amp in that order (none can be crap).
One fellow here got a used da10 for 200$ when he went to a garage sale for cheap chairs. He grabbed it in a flash. Otherwise I can't think of any good dacs for 200$. Haven't tried zhaolu so not sure.
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