As someone quite new to all of this. What would be the benefit of using a smsl su1 compared to this in a desktop setup?
I am not familiar with the su1, except that seems to be a stand alone DAC and you would need to add a headphone amplifier to it, while this little thing has both a dac and an amp integrated into it. Though the su1 has optic and coax digital as well as usb inputs. And is easier to I grate with a speaker amp and such.
Depending on what you choose as an a stand alone desktop amp you can get more power especially for non-balanced. Whether you need it will depend not only on impedance but also sensitivity of the headphone you are driving. There are some relatively low impedance headphones that still require tons of power to drive them properly (many planar magnetically for example). And if you have 600ohm Beyerdynamics dt880s, you need more power than this dongle single ended, but could likely get away with the balanced output though the bass might be thin. It’s that whole current vs voltage limited thing.
This dingle-dongle is gonna work better with high sensitivity IEMS than some desktop amps that may cause hiss.depends on output impedances and such.
You can get better SINAD from separate desktop amps and DACs, even very cheap ones like the schiit magni heresy amp and a good dac. But the difference may not be audible. Likely is not unless you have golden ears and some fantastic headphones with impeccable sources.
However, chances are this little deally-whopper will work great and I don’t know of a desktop combo dac/amp or separates that would perform as well for the same money. There might be, just can’t think of one off hand.
I recommend reading lots of reviews from the review index to get a better sense of pros and cons and whatnot.