Came across this review of the
DAC-100 which has been discontinued and replaced by the
DAC-80.
They are identical except that the
DAC-80 has no headphone section, and has a higher output voltage (4v compared to 2v)
I thought the reviewer did a great job of explaining what he listened to and tested. He also compared it quite well with some popular HEAVY HITTERS in DACs in that range.
Look Here