IMO, in a DAP, the quality of the DAC is not important as long as it has a minimum standard. You are not likely to hear any difference with IEM's or headphones anyway.
What is far more important for me are: output voltage, interface, memory card capacity, fast bootup, and battery life. I have a small Sony DAP that stays in my car which contains the entirety of my music collection. Fast bootup is essential, because if it takes > 60s to start, I won't bother with it. It also needs to have physical buttons that can be discerned without looking at the DAP, which is why I don't use the phone as a music source in the car (in Australia it is illegal to touch your phone any time you are in a car, even if you are stopped at a traffic light. In fact, the rule states that you can touch your phone in your car ONLY if your car is switched off and the key is removed from the ignition!). I also use the DAP when I am cycling, which is another reason I need physical buttons.
For these reasons, this DAP is not for me.