Since the amp goes after the DAC, you want it to have the least distortion which this unit provides. That way it is fully transparent.
Also, it is very easy for me to hear headphone amplifier distortion a I max out their volume. Such is not the case with DACs. This THX unit solves that problem by producing superbly linear output until it suddenly maxes out (well before my ears can tolerate).
Net, net, don't feel the urge to get a new DAC just because you buy this amp.
Here is my SINAD table for DACs by the way:
https://www.audiosciencereview.com/...ad-distortion-comparison-graph-for-dacs.4814/
The Exasound E32 (third from left) is available for sale:
https://www.audiosciencereview.com/...-and-headphone-amp-on-sale-from-asr-lab.4808/