I had not noticed james' words about the dac/amp still being up in the air. Personally i would be fine either way.
Not including the dac/amp would not only be, as by james' admission, technically simpler, but if it were included, if the transport sounds good enough from the headphone jack to justify its purchase over the x3 for its storage capacity, it will jeopardize the relevance of the x3 for the general consumer. But if it doesnt sound good enough, then it will simply be tarnishing its own image with mediocre sound quality from the headphone jack. This may lead some people to think of it as just an ok sounding dap with high storage capacity, rather than a transport with added versatility.