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The sole reasons why I love 320max is the 4x ROHMSWithout any prejudice to anybody's preferences (incl. yours, of course), it looks to me like the DX320 Max is a high-end, desktop-level, DAC device at the very least. If anything might be wanting in performance, it would be the amp leg, where real estate constraints, despite the ingeniousness of iBasso's topology and high-quality of components used, might mean desktop amps have a clear edge (esp. for headphones where the extra amplification mile could make a difference). Connecting the DX320 Max, therefore, to a high-end, dedicated external amp makes good sense to me, but why would you want to bypass the Rohm DACs altogether?
the next reason is the stepped attenuators! Just amazing.