Not that many DACs with MQA support are out there. Mytek Liberty maybe? But I would say it is not better, while being more expensive.
Anyway, I use S2 AMP to drive my CIEMs and external AMP to drive anything more power hungry.
Actually, for less money the IFi Nano iDSD Black Label comes close and the iFi Micro iDSD Black Label to many ears, including mine, is slightly superior. They’re both DAC-amps and have the benefit of better headphone outputs than the S2. Sure, they do only the second MQA unfold, but that’s inconsequential to users of Tidal and Roon. And they don’t have all the bells and whistles, such as that handy screen on the S2. But I preferred the sound of both over the S2 with headphones. I returned the S2 because of its poor headphone amp. And for those who don’t care about MQA, there are DAC and DAC-amp options that rival or exceed the S2 in roughly the same price range. Don’t get me wrong, the S2 is a great product if you want to pay for a wasted amp section and connect it to an external amp. But I already have DAC-amp setups and wanted something for headphone only use in the bedroom. For me, it didn’t cut it.
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