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One of the best "My first headphone amp" that everyone should own, especially if you're starting out audio world. It is not the best that's out there, or the most powerful, but it sets a benchmark that makes a hell of a difference if you come from a PC soundcard based world.
Note: Because this is merely an amp, you MUST pair it with a DAC, whether it be external (highly recommended), or the line-outs from your soundcard.
This is not actually true, the need for a dac is not always needed as you imply.
Well, as long as you are using a digital audio format (mp3, aac, flac, dsd) you will need a DAC. There is no other way around it. If you meant a dedicated external DAC, then yes. You can use your DAP or computer audio out.