50% huh? You're a funny guy! Do you work for Schiit now? Maybe they should start sending you a paycheck! So how much does the ODAC hold back the Vali? About 55% based on your calculations? The Modi holds the Vali back a tiny bit and I don't use it so much, but i've heard it. With some music it was really not noticeable at all. Seriously with the average mid-fi headphone do you actually think people will notice? I'd have to be nuts to suggest a $400 DAC with a $120 amp and only an HD-600 or Q701. I really hope a $1600 amp doesn't sound like this. NOTE: I do like the Vali though, but some of these comments are bizarre. Maybe my sarcasm detection meter is running low. Right now it's very comparable to my current amp, which cost $250-$300 on sale. Maybe that thing sounds like a $1600 amp too. I actually think it's was better than the O2/Magni/Asgard1/2. Well, I'm just glad I found a Schiit amp that's pretty good. Someday i'll try this fancy-pants Bifrost with board upgrade. If it's even a 10% improvement over what I have then i'll be surprised.