I admit that the chain is only as good as its weakest link, but computer audio >> stand alone amp >> headphones, followed in the future by a DAC, would probably yield a better final performance/price ratio than patching in the interim with a budget dac/amp. if someone wants to upgrade in the future then, they're faced with the same problem. Either way, both are just different roads though, and any road is enjoyable. Hell, right now my chain is Gamma 2++ >>the crappy headphone amp in my M-audio monitors >> He-400, and it still is a treat to listen to, although not as musical as my vintage receiver's headphone amp.
I hope more info is announced on the ODA soon... I'm getting impatient