You are right, different opamps do indeed change the sound. But, then again, so does changing most things in the chain. Some believe that, and some don't. I have heard first hand that they do (for my ears).The opamp circuit design is generic enough that it works for all opamps that have the same pinout as the venerable NE5532P. I actually tried the NE5532P (included), OPA2134 (add-on purchase), LME49720NA, MUSES02 and last, but definitely not least the Burson V6 Vivid. Regardless of what some people may say you can definitely hear differences between different opamps. I know you guys won't hold me to a double blind ABX test and I wouldn't do it anyways... In the end the Burson V6 Vivid was my choice.
Changing caps can make a pretty noticeable difference in the sound as well.If I was gonna upgrade the caps, I would get better coupling caps, just because they are in the signal path.
There is a guy over on the DX300/DX320 thread that is modding the amp cards put out by iBasso. It has caught on so much, that a legitimate store has picked up doing this (with permission), and while I haven't heard those specifically, there has been some amount of hype over these. Now, whether it is truly better, or just different, I can't really say. It is all subjective in the end anyhow right?
While you seem to not really need ANY help, I could put you in touch with the guy and you could compare notes on parts and pieces?! His name is @ Whitigir.
Sorry to get so far off topic...