DAC?
Sure
Gigabyte G1 Sniper m5
Gigabyte GA z87n WiFi
I have a pair of open audio technica headphones. I don't know the model but they were around $150-$200
Well, with the sniper the sound quality will be dependant on which op amp you have in it (swappable op amps), To be honest I am not in favour of swappable op amps because a circuit works best when they are specifically designed to work with a particular op-amp, in these applications the circuits are pretty generic and so are average with a range of chips rather than good with just one.
The realtek chip on the wifi board however is a known performer and sounds great with almost all headphones.
I would say the best option would be to get the wifi board with the realtek chip, because that will perform adequately, in the rare event that you get headphones it cant drive, all you would need to do is add a decent headphone amp. Which I believe would sound better than the sniper board, that and the price difference between the boards would more than enough to pay for a decent headphone amp (even an O2).
And if you don't need to add an amp (which is my prediction) then you pocket the $130 odd difference.

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