This person seems to review affordable priced gear which is great (sometimes too affordable
). These reviews in his blog are MUCH better IMO than most specialized A/V review sites. The great thing about this device is that it can act more than just a basic DAC. The bonus is the headphone connectivity. Though limited to high impedance headphones for best performance because of its high output impedance of 50 ohms. It's not really suited for portable headphones which in turn are suited for portable FLAC/MP3 players.
If you read his Sansa Clip+ review you will see the importance for the lower output impedance of portable music players with certain headphones. The rated 1 ohm output impedance of the Clip+ vs. 7 ohm of the Apple iPod Touch and the non-linear frequency response variations that are exhibited with iPod because of this.