Looking for a DAC
Your title says you are looking for a DAC, then your original post says nothing about a DAC and asks about headphones. Or did I miss something?
Are you looking at the mentioned headphones AND a DAC?
Basic information: A DAC is what turns digital audio into an Analogue wave that can be understood by physical audio outputs like speakers and headphones. The signal that a DAC produces is very low level being that it is just a line level signal at this point, so you need to amplify it to a signal strength that can power said audio device. Anything you're listening to has a DAC and Amp built into it. Getting a DAC and/or Amp is commonly referred to when you get a dedicated solution for your headphones. This can often times be an upgrade to onboard audio's built in solution but don't expect to be blown away by any improvements as HiFi audio is a game of diminishing returns.
There is a common misconception that the only time you gain improvement from a DAC/amp or an amp is when you don't have enough volume, however as headphones don't require the same amount of power across the spectrum, you start to lose detail as the headphone becomes underpowered. I tested this by using the most power hungry headphones I own and trying them on several "levels" of amplification and while some of them could still produce high volumes, the quality greatly diminished while the same solution could still reasonably drive less demanding headphones.
If you are indeed looking for a DAC I have a few suggestions for entry level dac/amp's that I've had and tested in my personal collection. So far as entry level is concerned a good DAC is the most expensive part while a cheap amp is easier to find, when looking at separates.
Entry level: Sybasonic SD DAC63116
This is on par or marginally better than my High end motherboard audio
Entry level MidFi: Schiit Fulla
This is going to be the cheapest actual "hifi" solution that I've found. If you have something reasonable to be powered this will do it and do it well.
MidFi: Schiit Hel or Schiit Magni+ Modi+ (IE Schiit stack)
Either of these will sound as clean and clear as the Fulla however it will have enough power to drive almost any pair of headphones properly.
For your concerns I would get the Schiit Fulla and PC38x
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