SOTA means State of the Art, that said DAC already perfoms above the human hearing threshold.
Both, there is a lot of folklore around this hobby, one of them is that having more headroom (power in the tap) in a device equals better perfomance, even when the same volume may be reached with less power. There is some merit to it, in the sense that you can get volume for a demanding headphone in some frequencies with a weak amplifier, but won't get the dynamics and bass you desire, but objectively it ends there, and the necessary requirements for reaching good perfomance are way lower than the hype usually implies.