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So, what are the headphone amplifier and ODAC used for? Why would someone want to buy one? I can't seem to see why.
The amp is straight forward; most sources from computers and personal music players cannot properly drive better headphones; they lack the power, so you either get low volume, a flat sound, or both. The amp has the power to drive larger headphones, to give you a better overall listening experience.
The DAC (Digital to Analogue Converter) is good for computer use, because the onboard computer sound card is typically quite noisy. Isolating the DAC outside of the computer generally gives you cleaner sound, as well as better frequency range support and bit support. Where many onboard sound cards are only 44Khz @ 16bit, a DAC is typically much higher.
The why for both is just a better listening experience. If you have cheap headphones, and your audio source is low bit rate (128bit) mp3's, you will not appreciate this type of setup. If you have good headphones (AKG's for example), and your audio is either high bit rate (360bit) mp3 or lossless like Flac, you will begin to appreciate your audio more with this type of setup. It's simply put, better.
If you're torn on both, get the amp first. You can get a much cheaper DAC, that will do nearly as good as job as the ODAC (uca222 or uca202).