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What would be the best dacs (under $400) to pair up with this liquid carbon. I only have low impedance headphones that go no more than 62 ohms and no more than 300mw.
The headphones basic specs dont matter as much for choosing what DAC will go with your amp. Those specs matter for the amp output.
the most important thing is making sure the inputs and outputs from DAC to amp are compatible (by which I mean the impedance values of the hardware, the output voltage matching up well, and the physical connectors used), and the next most important thing is choosing a DAC that has the sound style you want to complement your headphones. For example, if you have bright headphones you dont usually want a bright and highly anbalytical sounding DAC as it will usually make the headphones too harsh, especially if you dont have a "warm sounding" amp.