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the amp is class D, right?
Since it is not listed it's better to assume class AB. Really what makes this unit a must buy is the fact it's a proper balanced dac for so little. The high native DSD support is also a plus. I already got the Teac UD-501 off here earlier this year, but if that never came I might have gotten this instead.
I would almost entirely ignore the headphone out unless you fully intend to use this as a dac/amp. Good price either way though.
It uses the TI TPA6120A2 as headphone amp, which is a class AB opamp.