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Thanks for your response. I understand I can go cheaper than $568 with a $100 blu-ray player, a $100 DAC, and a $100 headphone amp, but I guess my question is whether there is anything to gain by going the other way? Or are you saying that a blu-ray player into my FIIO K7BT will actually sound...

Sorry if this is a naive question, but is there any reason to think there would be a sound quality difference, at least when listening to CDs or streaming apple music, between getting this device vs getting a higher end transport (Audiolab 9000CDT for example) + a higher end DAC (S.M.S.L. SU10)...

I can't imagine there is a sound difference between these two. Even SMSL doesn't suggest there is a performance difference between these two with all the specs and components basically identical. The DO300 does add a couple inputs so that might be a good reason to choose it, all other things...