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Does all DACs do this?
Not all of them, no. It is related to how people is connecting their headphones to these DAC/amp/dap. When it has enough power, a quick slide from Positive to negative polarity will cause a short in a super short time like 0.2 second. If the amplifier/DAC/daps has enough power, it can potentially fry the voice-coil on these headphones. Sometimes it doesn't take only a few tries, it could happen after of one too many time.
The best way to do it is to turn off the amp/DAC/dap, and then remove/plug in your headphones. But because as a DAP, you do not want to turn it off every time to do just plug/unplug your headphones. It will need a mechanism to help disengaging the circuit, and this is where the relays come into play.
Sony thinks a lot on these matters, including reliability and so on...hence you have it on the new WM1Z at Balanced out (240 mW per channel) and not SE (60 mW per channel). It is also found in the Pha-3 balanced out 335 mW per channel as well, but as an Amp/DAC, you can turn it off at your leisure, so it doesn't always click like the one in wm1Z