Yes. To me the Micro DAC made a huge difference in my rig and my ears.
You can click on my signature for more info on my iBook portable rig and my experiences with the Micro DAC.
I'm really, really big on DAC's. Doesn't really matter which. Most should be better than onboard sound and digital audio/MP3 players.
I'm so happy with my rig that I really stopped keeping up with the newest, latest, best value DAC's.
Why I like MicroDAC:
I like small stuff generally. This was my main issue.
3 inputs: usb, coax, optical. Can be used with different transports/computers.
I like HeadRoom service.
I was planning on getting a MicroAmp. They look so good together. There's a lot to be said about looks, for me anyway.
I like transportable options: size, battery power.
Soundwise with my rig: Gives some extra power, improved sound texture, depth. Music I can feel. Very nice bass and soundstage. Not harsh or grainy. Clean. Black.
There are many DAC's out there, depends on your needs and preferences.
It's even better that you have optical inputs. USB can sometimes cause ground noise depending on one's rig (there are fixes around this: 3-to-2 prong adapter, run on battery power, use AirPort Express optical input as I do).
When on battery power on MicroDAC, batteries can be rotated left to right occasionally to improve battery life as one side will go out quicker than the other (credit to TheSloth). This trick works well. Most of the time I use AC power.
DAC? I say a definite yes. Which one is another story.
When I'm ready to replace the iBook, I'll get a MacBook with optical out. But for now my rigs been really nice and no desire to change it.
If you do go for a DAC, you may also be able to use upsampling depending on the DAC. Check TheSloth's HeadRoom Module Archive thread for details on how to do this in Mac OS X. I've never tried it (only works with direct optical link to the Mac). Some people like upsampling, others don't. Just another option for you to try.
Have fun and enjoy your tunes!