Well thanks guys for all the info and personal experiences of the EF400 with my headphones especially, I've given the EF400 all afternoon yesterday and all last night playing away to itself and I must say... I'm sadly a bit underwhelmed! Now I've been using R2R DAC's in the main speaker system for a while (Denafrips Pontus II at the moment) but this isn't quite what I was expecting, and yes I know they can take 100's of hours to burn in, but after 24 or so the character is usually there at least in my experience.
My present system is a Pi4/AlloDigiOne coax feeding a Soncoz LA-QXD1 DAC and then balanced into a SPL Phonitor One amp. The SPL only has single ended outputs so I'm using the stock cable with the Edition XS's. I didn't switch back and forth as that is rude to a new arrival I always think (

) so I left the EF400 on like I say playing to itself. This morning however I had a proper short listen for a few minutes and thought, hmm, this doesn't seem what I expected? Still, curious now to see what the differences between both rigs were I set them both up together and had Roon playing the same 'This is the Kit' track to both.
All I can say is the EF400 seems to lose the multi layered texture I've been loving on these Edition SX headphones, it seems to gloss over detail information and focuses on the main elements of the music. Its not at all awful and if was my first all in one I would just have said it was 'ok', nothing that special, but fine for an all in one. But when I went back to the other rig the extra texture and detail was immediately evident, by that I mean such as the bowing of a cello string, or in this case the multiple layers of sounds and effects in the TITK track - its like you can hear not just the string, but the hairs on it (daft I know!). Anyway, I usually only listen to classical on the headphone rig, but I was burning the EF400 in with more dynamic stuff, hence the TITK track. So I loaded a Sibelius tone poem I had been listening to on the Soncoz/SPL rig just the previous morning, drooling over the bass and depth to the music on these amazing new headphones (just a week or so old and loving them!).
On the EF 400 the bass immediately felt much looser by comparison, I tried OS but the NOS setting it had been on since arriving was the best option. Deep bass but a bit woolly and undefined, which made me think of impedance and control - but I can't get the volume knob past 9 o'clock and that's with -10dB headroom set in Roon.
On my speaker system the Denafrips DAC's I have owned always had plenty of detail and texture, its just the timbre and 'reallness'of the delivery that stands out, the instruments sound like real instruments. The EF400 maybe hasn't got to this stage but the detail isn't there and the delivery is quite different.
All in all I think the EF400 will go back, I realise it will improve over much longer time, but if it did it would only reach (likely) very similar levels to the separates system I already have. Maybe after buying these amazing headphones I should have put a few more pennies away and gone for more of a jump in the amp or DAC department, it seems these are pretty level in price - but it was the rave reviews of the R2R DAC element that got me. Ah well, we have to listen ourselves don't we!