@Stillhart had the original Modi and a Sound Blaster Omni, he was surprised that he couldn't make out a DAC difference that wouldn't be placebo they sounded so close. He repeated the testing for a few days with music and games, both the Omni and Modi were connected to a $200 amp (the M-Stage, I think), but still he found them comparable. Now, you'd have to read more Modi 2 Uber reviews, but...
Sound Blaster Z + Modi 2 Uber + Magni 2 Uber = ~$65 + $150 + 150 = $365+ tax and shipping.
X7 = $400, for the extra $35 you get surround processing for consoles/optical input, stereo speaker amp, two headphone outputs (in different sizes, no more plug adapters!), multipoint bluetooth sources, USB host mode for OTG compatible smart devices (really fast to charge my iPhone too!), mobile app to tweak settings LIVE WHILE USING THE DEVICE, and customization/upgrades by replacing the opamps or upgrading the power supply. Oh, and it has a headphone stand, and looks pretty boss.
Some people prefer X-Fi Titanium HD for legacy game support (original thief), but I find CMSS-3D too treble sharp in all the samples I've heard, SBX is more balanced in that regard. SBX alone isn't much of an upgrade if you like CMSS-3D, but I didn't like listening to CMSS-3D at all so SBX was an upgrade for me in the sense of listening comfort. YMMV.