That's the fun thing about this. Different use cases. I am primarily going to use it on my computer desktop as headphone amp and dac and as a roon endpoint. Also to play the occasional cd not available on streaming.
I'm not primarily going to use it for critical listening as I am primarily a speaker guy, and though I have a Shanling M0 and M3 Ultra, they are primarily for out and about.
I do have iems but not super expensive ones and do settle down for serious headphone listening sometimes but use the Burson for that and a pair of Focal Elegia and old Beyer T90s
I will use it as a cd transport in my smaller two channel system occasionally.
It's just so versatile, it lends itself to people with very different use cases.