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I’ll add my two cents. I don’t think there should be any fundamental difference in the DAC/front end or amplification. Obviousoy headphone amps are designed for the use of smaller loads but that’s besides the point. My headphone setup is using gear that most people wouldn’t associate with a headphone only setup. Auralic Aires G2.1, Holo May KTE DAC, PS Audio regenerator and Holo Bliss headphone amp. All feeding Meze Elite headphones and/or Meze Liric closed backs(and obviously running Hapa Audio cabling.). Most of this gear would be at home in a top tier two channel setup including the Bliss amp/preamp. That said, a headphone setup of this caliber far outstrips any two channel setup in regards to clarity, detail, texture, balance and realism. Not jumping into any particular camp on this, just stating what I think in regards to how one should approach the equipment selection of a headphone vs two channel and I firmly believe BOTH strive for the same sonic goal that the user deems appropriate. Likely their taste overlaps 100% is what I’d think.
This is helpful. Thank you. The reality for me would be the head amp would have to also feed a power amp. I’m not going to have a collection of DACs. The difference would be biasing choices on how the headphones sound rather than the speakers.