If you are going to go balanced, then it is best to be balanced from start to finish. That means using a DAC with balanced outputs and an amp with balanced inputs and outputs, AND headphones wired as balanced. Of course, at any of the points along the chain you *can* go back to single-ended, but IMHO, there's very little point in spending the money unless you are going to go the whole way. Even then, I'm not sure it's worth it. But, that's just my own opinion, many others feel differently. I have seen some great amps that had balanced & single-ended connections. I would buy those amps, not because they have balanced connections, but because they are great amps.