Sure, it's a fancy gadget but honestly the design is terrible.
Most irredeemable is that it just controls windows volume rather than internally like every other amp on the planet.
And then the display and leds and motion tracker makes it hella expensive while not being rather powerful even unlike other USB powered DAC/Amps - as I recall it doesn't even power some of Sennheisers headphones.
It's about being the right tool for the job. This was a purpose designed product; which is to add simulated surround sound to the headset market better than anything else has up to this point. For that, it wins big. If you want to power 300ohm headphones and/or have the ultimate fidelity for music, why even participate in this thread? The $160 I paid for a gaming tool seems perfectly fine. Just wait for it to go on sale again if you have a problem with the price.