Amp’s definitely make a difference. Dacs do as well but that depends on the type of headphone in my opinion. If you have a bright headphone you probably don’t want a bright dac or vice versa. That being said once you get to a certain threshold there’s not much difference. I do think matching your gear is important. Someone buying let’s say a flagship headphone and powering it with a $100 amp /dac won’t give you the results you’re looking for. I do know r2r dacs do sound different than delta sigma dacs.
Amp’s definitely make a difference. Dacs do as well but that depends on the type of headphone in my opinion. If you have a bright headphone you probably don’t want a bright dac or vice versa. That being said once you get to a certain threshold there’s not much difference. I do think matching your gear is important. Someone buying let’s say a flagship headphone and powering it with a $100 amp /dac won’t give you the results you’re looking for. I do know r2r dacs do sound different than delta sigma dacs.