ok, were gonna be clear here,
the hifiman started as a good idea, but fanboy ambition killed it, using a dac from 1998 out of some weird nostalgia of the type that makes some people keep a victorola around, its nice and warm to listen to, but its not the quality were looking for, the whole amp module, would have been a better idea to have a external amp plug in socket insted and have it wear the amp as a "jacket", aswell as adding a normal or optical line out to use the amp of choice, they went with a lacking half written proprietary system when all they had to do is grab one of those nice premade DSP´s and port rockbox to it, its overcomplicated, overengnieered and the design just gives in to fanboy whining insted of proper engnieering,
it breaks the second rule of engineering which is "simplicity works, only complicate things when absolutly necesary", the first rule being "if its not broken..."
now, a good dap for under 150 bucks?, i would say get a clip+, rock box it, and you still have left over cash for a semi decent external amp, an SD card or to spend a bit more on your headphones,