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@Well_is_it
DACs aren't really worth worrying about and headphone amps are only needed for really high impedance cans.
IPods and from what I gather cowons have a healthy amount of output power to drive most. My sansa clip is noticeably quieter that my iPod touch with the senn HD25s but it still doesn't require an amp.
Seriously though, forget DACs - they've been good enough in nearly all devices for long enough that any perceived differences are quite subjective. Having said that, some devices have audible noise caused by other parts of the circuitry.