Me? I don't remember recommending that.

I don't usually go in for fancy DACs, but do look at the analog components that sit before an ADC, or after the DAC. While most have specs that out perform human perception by so much it's ridiculous, there are some with pretty serious design flaws that cause strange interactions with what they're connected to. This is especially true when driving headphones. Also with ADCs its important that their decimation filter remove all content above the Nyquist limit, or that limit be raised by running at a higher sampling rate.
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Pioneer PDP-5020FD, Marantz SR6011
Axiom M5HP, VP160HP, QS8
Sony PS4, surround backs
-Chris