> If you use your headphones with more than one device you get your chosen quality level on all of those devices. What if you buy speakers? Now you need a dif

> If you use your headphones with more than one device you get your chosen quality level on all of those devices. What if you buy speakers? Now you need a different DAC for them. If you have a good DAC in source device you have no problem to begin with. Having said that I'll retract my previous statement in the instance that the system is able to stream lossless digital audio to the headphones. In that case putting the DAC in the headphones could be used to actually deliver high quality wireless audio. Past that, wired will "always" sound better than wireless with lossy compression (ie bluetooth). Past that, the best DACs and headphone amps will be component. The worst ones are likely to be powered by whatever tiny battery powers the wireless headphones. I'm just pointing out, this isn't about quality - if you want quality, you'll be using wired headphones. Lossless wireless is a nice idea that would justify DACs and amps in the cans, it just probably won't improve sound quality, just cost and troubles. A decade or so ago Roland tried to convince the pro audio world that it needed "digital speakers." It was a dumb idea then, it's still a dumb idea, and that's what I hear when I hear "digital headphones."