Isn't all this, opinion form start to finish? This is why we are here, to hear others subjective opinions. ...
Oh you see I’m not here for your opinion, the world is full of them and they aren’t worth much. If I had a nickel for everyone’s opinion…I’d have a lot of nickels.
I’m here for intelligent description which is a lot more difficult to find. Comparison that don’t simply tell me this is good because I though so. Or worse yet a ‘this is fine for me.’ Gee, that’s nice for you but there is no gauge of reference for me. The English language is full of words; I’d be nice if people would try to use more of them or is that that ‘lazy factor’ again?
I don’t care necessarily what YOU like or don’t like but rather seek your observations. That’s really what we are here for besides some idle chit chat.
I’m guilty sometimes for the very thing I’m complaining to you about but I try to be descriptive to make my point. Red Wine Audio’s description of the iMOD is very descriptive, he points out what it does poorly and how it’s improved.
BTW: Your post about using the iRiver digital out to a DAC to a headphone amp is about as relevant to this topic as your opinion.

Bill is asking if anyone is interested in a simple micro line-in for his amps for people using iPods as sources. What your describing is certainly not that or even similar.
I used a California Audio Labs Sigma-II DAC with a slew of factory upgrades and some choice tubes with my PC for some time. I used a few different digital I/O’s and settled on an M-Audio Delta DIO2496. I have about 15,000 songs archived on my drive, all made myself (NO crappy downloads!) mostly max-Q MP3 and some WAV’s. As you would expect, the quality and texture to the conversion was that of a high quality DAC. The CAL is very analog (vinyl) sounding and somewhat dark and warm and that is what I like. Very large soundstage, deeply layered instruments with decent focus. Recessed vocals and an overall presentation that is anything by neutral. Most DAC’s, especially relatively cheap ones with poor power supplies tend to all be the same. They don’t suck but that are usually lively, very detailed, have small soundstages and are usually analytical which I believe leads to something that is unappealing and boring. Like Bill, I’m a vinyl fan at my heart and soul but I just don’t have the patients and time anymore to enjoy them so I seek a digital source that best mimics it. Tube components get me allot closer! Replacing my CAL DAC wasn’t easy; I listened to a slew of players at various price points. One of my favorites under $1000 was the Jolida but that a different conversation for a different time.
Point is that the iPod is the furthest thing from any of this! Your iRiver uses an optical output so you can go to any DAC you want which is a full blown component, NOT a portable.