I investigated building a DAC a couple of weeks ago, the cost price of the ICs for building a good DAC is ~$25 from TI (admittedly that's the price for single components, but I don't think it would be hugely cheaper for bulk).
It's stupid to bundle headphones and DACs into one package. I like to follow the unix philosophy when doing A/V. Each component should do one thing, that way when you want to upgrade/replace broken components, it's easier and cheaper.
It's stupid to bundle headphones and DACs into one package. I like to follow the unix philosophy when doing A/V. Each component should do one thing, that way when you want to upgrade/replace broken components, it's easier and cheaper.