Those are options, but not the "best" ones. There are many excellent DACs, headphone amps, and DAC/amp combos on the market that are reasonably priced and would work for your DT 990 Pro's.
Hopefully you've spent some time on ASR already to get a feel for which DACs measure well and are transparent, along with what those measurements mean. Same for headphone amps. The difference with headphones is that you also have to pay attention to:
- output power. Does the amp have enough juice to drive your particular headphones to loud enough listening levels without distorting?
- output impedance.
- if you're not familiar with it here's the 1/8 rule: NwAvGuy: Headphone & Amp Impedance
- For your headphones (250Ω input impedance) the Topping DX3 Pro+ is fine even with its rather high 20Ω output impedance. But for someone like me using 35Ω headphones I'm not going to take the risk of having the amp potentially alter the FR curve.
I would start
here to find either DACs or amps that measure really well but are ~$125 USD, as well as looking for DAC/amp combos for around $250 USD. Read those reviews to understand the measurements and any other feedback in the comments. After that:
- Focus on the features, build quality, aesthetics, warranty, etc. that are important to you. What's "best" is not about finding the perfect match given that there are tons of DACs and amps that you can choose from that measure well and have enough power. It's about your preferences ... so long as the devices measure well enough.
- For power: Solderdude recommends buying an amp (or a DAC/amp) with at least 100mW power into 300 Ohm. Keep in mind that for some amps this might only be in high gain if the amp has multiple gain options.
- For output impedance: tons of options with 250Ω headphones like your DT 990 Pro's. But if you plan to get different headphones down the line you may want to look at amps that have <2Ω output impedance.