CiscoKid78That really depends on your cans and what you consider to be an upgrade.
If all you have are low Ω headphones, don't bother with this amp. It won't be pleasant.
Anything with tubes is going to be less accurate than the solid state, so if you're looking for something that cleanly and accurately amplifies, the Schiit is going to be better. If you're looking for the tube sound, are o.k. with its distortion, harmonics, and coloring, and have high Ω cans (like the HD58X, HD6XX, or the DT770/DT880 250Ω), the TA-03S will likely be more musical and less fatiguing.
I found the Hel to be an awesome little DAC/ADC/AMP for gaming and voice communications, but prefer the TA-03S much more for media (movies & music).
FayneThank you for the reply. I’d use this primarily for Music and Gaming… this would be driving the HD6XXs which I don’t plan on upgrading right now. I’m revamping my setup so really like the look of this DAC/AMP :).